Alaska Statutes Title 43. Revenue and Taxation § 43.52.295. Definitions

(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

(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.