Sec. 43.52.050. Liability for payment of vehicle rental taxes.
73 words·~1 min read·
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Sec. 43.52.050. Liability for payment of vehicle rental taxes.
(a)The taxes imposed by AS 43.52.010 — 43.52.099 shall be collected and paid to the department
(1)by the person who provides the leased or rented vehicle; and
(2)in the manner and at the times required by the department by regulation.
(b)The tax shall be stated as a separate item on the lease or rental contract or other document invoicing payment.