State Codes and Statutes
Statutes > Alaska > Title-43 > Chapter-43-52 > Article-02 > Sec-43-52-220A passenger traveling on a commercial passenger vessel providing overnight accommodations in state marine water is liable for the tax imposed by AS 43.52.200 - 43.52.295. The tax shall be collected and is due and payable to the department
(1) by the person who provides travel aboard a commercial vessel for which the tax is payable; and
(2) in the manner and at the times required by the department by regulation.
