Liability for payment of tax.

  1. Law
  2. Alaska Statutes
  3. Revenue and Taxation
  4. Transportation Taxes
  5. Excise Tax on Travel Aboard Commercial Passenger Vessels.
  6. Liability for payment of tax.

Checkout our iOS App for a better way to browser and research.

A passenger subject to the excise tax imposed by AS 43.52.200 - 43.52.295 is liable for the payment of the tax. The tax shall be collected from the passenger by the person who provides travel aboard a commercial vessel and shall be paid to the department in the manner and at the times required by the department by regulation.


Download our app to see the most-to-date content.