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§ 43-52-295 — Alaska Law | CourtGPT
  1. Home/
  2. Laws/
  3. Alaska/
  4. Title 43 - Revenue and Taxation/
  5. Chapter 52 - Transportation Taxes/
  6. Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels.sec. 43.52.200. Levy of Excise Tax on Overnight Accommodations on Commercial Passenger Vessels/
  7. § 43-52-295
Alaska Legal Code

§ 43-52-295

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In AS 43.52.200 - 43.52.295, (1) 'commercial passenger vessel' means a boat or vessel that is used in the common carriage of passengers in commerce; 'commercial passenger vessel' does not include (A) vessels with fewer than 250 berths or other overnight accommodations for passengers; (B) noncommercial vessels, warships, and vessels operated by the state, the United States, or a foreign government; (2) 'marine water of the state' and 'state marine water' have the meaning given to 'waters' in AS 46.03.900, except that they include only marine waters; (3) 'passenger' means a person whom a common carrier has contracted to carry from one place to another; (4) 'voyage' means any trip or itinerary lasting more than 72 hours on the state's marine water.