Section 15 AAC 52.210 - Collection and payment of commercial passenger vessel tax(a) A person required under AS 43.52.220 to collect from a passenger and remit to the department a tax imposed by AS 43.52.200-43.52.295 shall (1) collect the tax from the passenger on or before completion of the voyage, regardless of billing practices, installment agreements, credit procedures, or bad debts; and(2) pay the tax to the department on or before the end of the month following the month in which the voyage ended.(b) The tax imposed by AS 43.52.200-43.52.295 applies to a passenger provided a voyage under a promotion, contest, or other agreement for which the passenger did not compensate the person who provided travel aboard the commercial vessel.Eff. 5/3/2007, Register 182Authority:AS 43.05.080
AS 43.52.220
AS 43.52.240