Section 15 AAC 19.1490 - Definitions for 15 AAC 19.1410 - 15 AAC 19.1490In 15 AAC 19.1410 - 15 AAC 19.1490, unless the context requires otherwise,
(1) "Alaska mobile property operations" means (A) transporting goods or persons by ship or barge between a port outside the state and a port within the state; or(B) leasing out or chartering out ships, or property used on or in conjunction with ships, used for transportation described in (A) of this paragraph;(2) "international mobile property operations" means(A) transporting goods or persons by ship or barge between a port outside the United States and a port within the United States; or(B) leasing out or chartering out ships, or property used on or in conjunction with ships, used for transportation described in (A) of this paragraph;(3) "ship" means a floating vessel that is self-propelled and capable of(A) carrying cargo or passengers; or(B) pushing or towing barges;(4) "water transportation carrier" means a taxpayer that engages in Alaska mobile property operations during the tax year.Eff. 8/8/2007, Register 183In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.071 as AS 43.20.143, former AS 43.20.072 as AS 43.20.144, and former AS 43.20.073 as AS 43.20.145. As of Register 204 (January 2013), the regulations attorney made conforming technical revisions to the authority citation that follows 15 AAC 19.1490, so that citations to former AS 43.20.071, 43.20.072, and 43.20.073 now refer to the renumbered statutes, AS 43.20.143, 43.20.144, and 43.20.145.
Authority:AS 43.05.080
AS 43.19.010
AS 43.20.143
AS 43.20.144
AS 43.20.145