Alaska Statutes 43.52.220 – Liability for payment of tax
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Terms Used In Alaska Statutes 43.52.220
- person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
A passenger subject to the excise tax imposed by Alaska Stat. § 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.