Alaska Statutes > Title 43 > Chapter 52 > Article 1 – Vehicle Rental Taxes


§ 43.52.010	Levy of passenger vehicle rental tax
§ 43.52.020	Rate of passenger vehicle rental tax
§ 43.52.030	Levy of recreational vehicle rental tax
§ 43.52.040	Rate of recreational vehicle rental tax
§ 43.52.050	Liability for payment of vehicle rental taxes
§ 43.52.060	Applicability of the tax
§ 43.52.070	Relationship to municipal levies
§ 43.52.080	Administration of tax
§ 43.52.090	Exemption
§ 43.52.099	Definitions

Contract: A legal written agreement that becomes binding when signed.
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
municipality: means a political subdivision incorporated under the laws of the state that is a home rule or general law city, a home rule or general law borough, or a unified municipality. See Alaska Statutes 01.10.060
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
property: includes real and personal property. See Alaska Statutes 01.10.060
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