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- Alaska Statutes.
- Title 5. Amusements and Sports
- Chapter 16. Games of Chance and Contests of Skill on Ships Operating on Waters Within the Jurisdiction of Alaska
- Section 20. Tax on Gambling Activities Authorized by AS 05.16.010.
previous: Section 10
. Gambling Activities Aboard Commercial Vessels Purportedly Authorized by Federal Law.
next: Section 30
. Disposition of Receipts.
AS 05.16.020. Tax on Gambling Activities Authorized by AS 05.16.010.
- There is imposed on the operator of gaming or gambling activities aboard large passenger vessels in the state a tax of 33 percent
of the adjusted gross income from those activities. "Adjusted gross income" means gross income less
prizes awarded and federal and municipal taxes paid or owed on the income. The
tax shall be collected and is due and payable to the Department of Revenue in
the manner and at the times required by the Department of Revenue.
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