reglab/housing_qa huggingface dataset:
AK Stat § 43.50.849 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 7. Unfair Cigarette Sales.|Sec. 43.50.849. Definitions.

In AS 43.50.710 - 43.50.849, (1) “cigarette” has the meaning given in AS 43.50.170; (2) “department” means the Department of Revenue; (3) “person” has the meaning given in AS 43.50.170; (4) “retailer” has the meaning given in AS 43.50.170 and includes a person licensed or required to be licensed as a direct-buying retailer under this chapter and a person who holds or is required to hold a license endorsement under AS 43.70.075; (5) “sale” has the meaning given in AS 43.50.170; (6) “sell at retail,” “sale at retail,” or “retail sales” means a sale for consumption or use made in the ordinary course of trade or usual conduct of the seller's business; (7) “sell at wholesale,” “sale at wholesale,” or “wholesale sales” means a sale made in the ordinary course of trade or usual conduct by a wholesaler to a retailer for the purpose of resale; (8) “trade discount” means a price reduction that is offered by a cigarette manufacturer on the date of sale, is reflected on the invoice as a deduction from the manufacturer's list price, and is fully earned and determinable on the date of sale; (9) “wholesaler” means a person licensed or required to be licensed under AS 43.50.010 or AS 43.50.035 and who sells cigarettes to a retailer for the purpose of resale.
AK Stat § 43.52.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 1. Vehicle Rental Taxes.|Sec. 43.52.010. Levy of passenger vehicle rental tax.

There is imposed an excise tax on the charge for the lease or rental of a passenger vehicle in this state if the lease or rental of the passenger vehicle does not exceed a period of 90 consecutive days.
AK Stat § 43.52.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 1. Vehicle Rental Taxes.|Sec. 43.52.020. Rate of passenger vehicle rental tax.

The rate of the tax levied in AS 43.52.010 is 10 percent of the total fees and costs charged for the lease or rental of the passenger vehicle.
AK Stat § 43.52.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 1. Vehicle Rental Taxes.|Sec. 43.52.030. Levy of recreational vehicle rental tax.

There is imposed an excise tax on the charge for the lease or rental of a recreational vehicle in this state if the lease or rental of the recreational vehicle does not exceed a period of 90 consecutive days.
AK Stat § 43.52.040 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 1. Vehicle Rental Taxes.|Sec. 43.52.040. Rate of recreational vehicle rental tax.

The rate of the tax levied in AS 43.52.030 is three percent of the total fees and costs charged for the lease or rental of the recreational vehicle.
AK Stat § 43.52.050 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 1. Vehicle Rental Taxes.|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.
AK Stat § 43.52.060 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 1. Vehicle Rental Taxes.|Sec. 43.52.060. Applicability of the tax.

The provisions of AS 43.52.010 - 43.52.099 apply to a passenger or recreational vehicle whether or not the vehicle is registered and licensed in this state.
AK Stat § 43.52.070 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 1. Vehicle Rental Taxes.|Sec. 43.52.070. Relationship to municipal levies.

The taxes imposed by AS 43.52.010 - 43.52.099 are in addition to taxes that may be imposed on vehicle rentals by a municipality under AS 29.45.
AK Stat § 43.52.080 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 1. Vehicle Rental Taxes.|Sec. 43.52.080. Administration of tax and sharing of information with municipalities.

(a) The department shall administer the taxes imposed by this chapter and may adopt necessary regulations. (b) The proceeds of the vehicle rental taxes imposed by AS 43.52.010 - 43.52.099 shall be deposited into a special vehicle rental tax account in the general fund. (c) The legislature may appropriate the actual balance of the vehicle rental tax account for tourism development and marketing. This section is not intended to create a dedicated fund. (d) Notwithstanding AS 40.25.100(a) and AS 43.05.230(a), the department may furnish the proper officer or representative of a municipality the tax returns or reports filed with the department under AS 43.52.010 - 43.52.099 if the municipality grants substantially similar privileges to the department, provides adequate safeguards for the confidentiality of the returns and reports, and uses the returns and reports only for tax purposes.
AK Stat § 43.52.090 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 1. Vehicle Rental Taxes.|Sec. 43.52.090. Exemption.

The tax imposed in AS 43.52.010 - 43.52.099 does not apply to leases or rentals for official use to federal, state, or local government agencies or employees.
AK Stat § 43.52.099 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 1. Vehicle Rental Taxes.|Sec. 43.52.099. Definitions.

In AS 43.52.010 - 43.52.099, (1) “fees and costs” means all charges incurred by the renter before the tax imposed under AS 43.52.010 - 43.52.099 except (A) fees from the sale of automobile liability insurance, loss damage waiver insurance, and personal accident insurance; (B) parking tickets; (C) sales or excise taxes; (D) payment for damages to the vehicle during the rental period; (E) concession fees paid to an airport; (F) customer facility charges set by the commissioner of transportation and public facilities under AS 02.15.090; and (G) customer facility maintenance charges set by the commissioner of transportation and public facilities under AS 02.15.090; (2) “passenger vehicle” means a motor vehicle as defined in AS 28.90.990 that is driven or moved on a highway or other public right-of-way in the state, but does not include (A) a commercial motor vehicle as that term is defined in AS 28.90.990; (B) emergency or fire equipment that is necessary to the preservation of life or property; (C) a farm vehicle that is controlled and operated by a farmer, used to transport agricultural products, farm machinery, or farm supplies to or from that farmer's farm, not used in the operations of a common or contract motor carrier, and used within 150 miles of the farmer's farm; (D) a recreational vehicle; (E) a taxicab; (F) a rental truck; in this subparagraph, “rental truck” means a motor vehicle with a gross vehicle weight rating greater than 8,500 pounds that is designed, used, or maintained primarily for the transportation of personal property; (G) a vehicle provided by an automobile dealer to a customer as replacement transportation during warranty, recall, or service contract repairs if the dealer does not receive compensation from the customer; or (H) a motorcycle or a motor-driven cycle as those terms are defined in AS 28.90.990; (3) “recreational vehicle” means (A) a motor vehicle or trailer for recreational dwelling purposes; (B) a motor home or other vehicle with a motor home body style; (C) a one-piece camper vehicle; and (D) any other self-propelled vehicle with living quarters; (4) “tax” means the excise tax levied under AS 43.52.010 - 43.52.099 on the charge made for the rental of a passenger or recreational vehicle; (5) “vehicle” means a device in, upon, or by which a person or property may be transported or drawn upon or immediately over a highway or vehicular way or area; “vehicle” does not include (A) devices used exclusively upon stationary rails or tracks; (B) mobile homes; or (C) watercraft.
AK Stat § 43.52.200 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|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.

There is imposed an excise tax on passengers traveling on commercial passenger vessels providing overnight accommodations that anchor or moor on the state's marine water with the intent to allow passengers to embark or disembark.
AK Stat § 43.52.210 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.|Sec. 43.52.210. Rate of tax.

The tax imposed by AS 43.52.200 - 43.52.295 is levied at a rate of $34.50 for a passenger for each voyage.
AK Stat § 43.52.220 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.|Sec. 43.52.220. Liability for payment of tax.

A passenger subject to the excise tax imposed by AS 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.
AK Stat § 43.52.230 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.|Sec. 43.52.230. Disposition of receipts.

(a) The proceeds from the tax imposed under AS 43.52.200 - 43.52.295 shall be deposited in a special “commercial vessel passenger tax account” in the general fund. The legislature may appropriate money from this account for the purposes described in (b) and (d) of this section. (b) For each voyage of a commercial passenger vessel, the commissioner shall identify the first seven ports of call in the state and the number of passengers subject to the tax imposed under AS 43.52.200 - 43.52.295 on board at each port of call. Subject to annual appropriation by the legislature, the commissioner shall distribute to each port of call $5 for each passenger subject to the tax imposed under AS 43.52.200 - 43.52.295. If the port of call is a city located within a borough not otherwise unified with the borough, the commissioner shall distribute $2.50 for each passenger to the city and $2.50 to the borough. A city or borough that receives a payment under this subsection shall use the funds for port facilities, harbor infrastructure, and other services provided to the commercial passenger vessels and the passengers on board those vessels. (c) [Repealed, § 12 ch 101 SLA 2010.] (d) In addition to making an appropriation for the payments described in (b) of this section, the legislature may appropriate money from the commercial vessel passenger tax account to projects that (1) improve port and harbor infrastructure, (2) provide services to commercial passenger vessels and the passengers on board those vessels, or (3) improve the safety and efficiency of the interstate and foreign commerce activities in which the vessels and the passengers on board those vessels are engaged. (e) After October 31, 2010, and before November 1, 2015, a home rule or general law municipality that imposes and collects a tax on a passenger traveling on a commercial passenger vessel under a law enacted by the municipality before December 17, 2007, may not receive an appropriation under (d) of this section.
AK Stat § 43.52.240 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.|Sec. 43.52.240. Administration.

The department shall (1) collect and enforce the collection of taxes due under AS 43.52.200 - 43.52.295 and penalties as provided in AS 43.05; (2) adopt regulations necessary for the administration of AS 43.52.200 - 43.52.295; and (3) subject to annual appropriation, distribute the payments described in AS 43.52.230(b).
AK Stat § 43.52.255 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.|Sec. 43.52.255. Tax reduction for local levies.

The tax imposed on a passenger by AS 43.52.200 - 43.52.295 shall be reduced by the total amount of a tax on the passenger traveling on a commercial passenger vessel that is imposed and collected by a home rule or general law municipality under a law enacted before December 17, 2007.
AK Stat § 43.52.260 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.|Sec. 43.52.260. Periodic report.

The Department of Commerce, Community, and Economic Development shall, every three years, prepare and submit to the governor, the legislature, and the public a report that (1) addresses the projected needs of communities to safely and efficiently host passengers that pay taxes under AS 43.52.200 - 43.52.295; and (2) summarizes the extent to which appropriations of the proceeds of the tax have been used to defray the cost of meeting the needs described in (1) of this section.
AK Stat § 43.52.295 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 52. Transportation Taxes|Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.|Sec. 43.52.295. Definitions.

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.
AK Stat § 43.55.017 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 1. Oil and Gas Production Tax.|Sec. 43.55.017. Relation to other taxes.

(a) Except as provided in this chapter, the taxes imposed by this chapter are in place of all taxes now imposed by the state or any of its municipalities, and neither the state nor a municipality may impose a tax on (1) producing oil or gas leases; (2) oil or gas produced or extracted in the state; (3) the value of intangible drilling and development costs, as described in 26 U.S.C. 263(c) (Internal Revenue Code), as amended through January 1, 1974. (b) The taxes imposed by this chapter are in place of all taxes imposed by a municipality upon oil or gas in place or nonproducing oil or gas leases or properties. (c) The taxes imposed by this chapter are not in place of the tax imposed by income taxes, franchise taxes, or taxes upon the retail sale of oil or gas products.
AK Stat § 43.55.050 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 1. Oil and Gas Production Tax.|Sec. 43.55.050. Incorrect returns.

The department may determine whether or not a return required by this chapter to be filed with it is correct. If a person makes an untrue or incorrect return of the gross production or the value of it, or fails or refuses to make a return, the department shall, under regulations adopted by it, determine the correct amount of gross production or the value of it, and compute the tax.
AK Stat § 43.55.060 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 1. Oil and Gas Production Tax.|Sec. 43.55.060. Delinquency.

When the tax provided for in this chapter becomes delinquent, it bears interest as provided in AS 43.05.225(1). If any person fails to make a report required by this chapter, within the time prescribed by law for the report, the department shall examine the books, records and files of the person to determine the amount and value of the production to compute the tax, and the department shall add to the tax the cost of the examination, together with any penalties accrued.
AK Stat § 43.55.075 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 1. Oil and Gas Production Tax.|Sec. 43.55.075. Limitation on assessment and amended returns.

(a) Except as provided in AS 43.05.260(c), the amount of a tax imposed by this chapter must be assessed within six years after the return was filed. (b) A decision of a regulatory agency, court, or other body with authority to resolve disputes that results in a retroactive change to a lease expenditure, to an adjustment to a lease expenditure, to costs of transportation, to sale price, to prevailing value, or to consideration of quality differentials relating to the commingling of oils has a corresponding effect, either an increase or decrease, as applicable, on the production tax value of oil or gas or the amount or availability of a tax credit as determined under this chapter. For purposes of this section, a change to a lease expenditure includes a change in the categorization of a lease expenditure as a qualified capital expenditure or as not a qualified capital expenditure. The producer shall (1) within 60 days after the change, notify the department in writing; and (2) within 120 days after the change, file amended returns covering all periods affected by the change, unless the department agrees otherwise or a stay is in place that affects the filing or payment, regardless of the pendency of appeals of the decision. (c) If an alteration in or modification of a producer's federal income tax return or a recomputation of the producer's federal income tax or determination of deficiency occurs that affects the amount of a tax imposed on the producer under this chapter, the producer shall (1) within 60 days after the final determination of the alteration, modification, recomputation, or deficiency, notify the department in writing; and (2) within 120 days after the final determination of the alteration, modification, recomputation, or deficiency, file amended returns covering all affected periods. (d) In this section, (1) “qualified capital expenditure” has the meaning given in AS 43.55.023; (2) “return” includes a report, a statement, and an amended return, report, or statement.
AK Stat § 43.55.080 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 1. Oil and Gas Production Tax.|Sec. 43.55.080. Collection and deposit of revenue.

Except as otherwise provided under art. IX, sec. 17, Constitution of the State of Alaska, the department shall deposit in the general fund the money collected by it under AS 43.55.011 - 43.55.180.
AK Stat § 43.55.090 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 1. Oil and Gas Production Tax.|Sec. 43.55.090. Refunds.

In case of overpayment, duplicate payment or payment made in error, the department may refund the amount of the overpayment under AS 43.10.210.
AK Stat § 43.55.135 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 1. Oil and Gas Production Tax.|Sec. 43.55.135. Measurement.

For the purposes of AS 43.55.011 - 43.55.180, except as otherwise provided, oil is measured in terms of a “barrel of oil” and gas is measured in terms of a “cubic foot of gas.”
AK Stat § 43.55.150 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 1. Oil and Gas Production Tax.|Sec. 43.55.150. Determination of gross value at the point of production.

(a) For the purposes of AS 43.55.011 - 43.55.180, the gross value at the point of production is calculated using the actual costs of transportation of the oil or gas, except when the (1) shipper of oil or gas is affiliated with the transportation carrier or with a person that owns an interest in the transportation facility; (2) contract for the transportation of oil or gas is not an arm's length transaction; or (3) method or terms of transportation of oil or gas are not reasonable in view of existing alternative transportation options. (b) If the department finds that a condition in (a)(1), (2), or (3) of this section is present, the gross value at the point of production is calculated using the actual costs of transportation, or the reasonable costs of transportation as determined under this subsection, whichever is lower. The department shall determine the reasonable costs of transportation, using the fair market value of like transportation, the fair market value of equally efficient and available alternative modes of transportation, or other reasonable methods. Transportation costs fixed by tariff rates that have been adjudicated as just and reasonable by the Regulatory Commission of Alaska or another regulatory agency and transportation costs in an arm's length transaction paid by parties not affiliated with an owner of the method of transportation shall be considered prima facie reasonable. (c) In determining the gross value of oil under this section, the department may not allow as reasonable costs of transportation (1) the amount of loss of or damage to, or of expense incurred due to the loss of or damage to, a vessel used to transport oil if the loss, damage, or expense is incurred in connection with a catastrophic oil discharge from the vessel into the marine or inland waters of the state; (2) the incremental costs of transportation of the oil that are attributable to temporary use of or chartered or substituted service provided by another vessel due to the loss of or damage to a vessel regularly used to transport oil and that are incurred in connection with a catastrophic oil discharge into the marine or inland waters of the state; and (3) the costs incurred to charter, contract, or hire vessels and equipment used to contain or clean up a catastrophic oil discharge.