Alaska Statutes 43.52.200 – Levy of excise tax on overnight accommodations on commercial passenger vessels
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Terms Used In Alaska Statutes 43.52.200
- state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
There is imposed an excise tax on passengers traveling on commercial passenger vessels providing overnight accommodations that anchor or moor on the state‘s marine water with the intent to allow passengers to embark or disembark.