Section 15 AAC 52.099 - DefinitionsIn AS 43.52.010-43.52.099 and 15 AAC 52.010 - 15 AAC 52.099, unless the context requires otherwise,
(1) "calendar quarter" means the period of three months of the calendar year, each beginning January 1, April 1, July 1, and October 1;(2) "day" means 24 consecutive hours;(3) "department" means the Department of Revenue;(4) "fees and costs" has the meaning given in AS 43.52.099; "fees and costs" (A) includes amounts paid to, or retained by, travel and other agents as a commission or fee for services related to a lease or rental; and(B) does not include (ii) adjustments made at the end of a contract for fuel, damages, towing fees, and overdue penalties; or(iii) separately itemized charges for pots, pans, linens, cellular telephones, child car seats, global positioning systems, and other personal property included in the lease or rental of a passenger or recreational vehicle;(5) "official use" does not include a lease or rental by a contractor either for the contractor's own account, as the agent of a government agency, or as the agent of an organization described in 15 AAC 52.020(c) (1), for use in the performance of a contract with that agency or organization;(6) "person" means an individual, firm, partnership, joint venture, government, association, corporation, estate, trust, receiver, or other group or combination acting as a unit;(7) "related person" means a person listed in 26 U.S.C. 267(b) (Internal Revenue Code); for purposes of this paragraph, 26 U.S.C. 267(b), as amended as of December 17, 1999, is adopted by reference;(8) "renter" means the person subject to the lease or rental contract with the lessor.Eff. 1/8/2004, Register 169Before Register 182 (July 2007), 15 AAC 52.099 was located at 15 AAC 52.990. The regulations attorney relocated 15 AAC 52.990 to 15 AAC 52.099, reflecting the adoption of 15 AAC 52.210 - 15 AAC 52.295, effective 5/3/2007, Register 182. The regulations attorney also made a technical revision under AS 44.62.125(b)(6) to 15 AAC 52.099, reflecting the addition of 15 AAC 52.210 - 15 AAC 52.295, and also reflecting changes by the revisor of statutes to the section numbering in AS 43.52, in response to the addition of AS 43.52.200-43.52.295 by 2006 Primary Election Ballot Measure No. 2. The history note for 15 AAC 52.099 includes the history of that section before Register 182 (July 2007).
Authority:AS 43.05.080
AS 43.52.050
AS 43.52.080