Alaska Statutes Title 43. Revenue and Taxation § 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.