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2004 Alaska Statutes
Title 43 REVENUE AND TAXATION
Chapter 43.52. VEHICLE RENTAL TAXES
Sec. 43.52.050. Liability for payment of vehicle rental taxes.

(a) The taxes imposed by this chapter 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.

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