15 AAC 52.010. Collection of vehicle rental tax and filing of returns

(a) A person required under AS 43.52.050 to collect from the renter and remit to the department a vehicle rental tax imposed by AS 43.52 shall

(1) collect the tax from the renter at the completion or close of the lease or rental contract, regardless of billing practices, installment agreements, credit procedures, or bad debts; and

(2) file one return for each calendar quarter for all leases and rentals that occurred during that calendar quarter and that are

(A) subject to the tax; or

(B) exempt under AS 43.52.090 or 15 AAC 52.020 from the tax.

(b) The taxes imposed in AS 43.52 apply to a lease or rental to a related person.

(c) A person shall file the return required under AS 43.52.050 on a form prescribed by the department, and on that form shall provide identification of the person filing the return, computation of the tax to be remitted, and the person's signature, made under penalty of perjury. For purposes of this subsection, "person" has the meaning given in AS 43.05.290 .

(d) Subject to 15 AAC 05.310(h) , the filing of the return and the remittance of the total taxes must be made not later than April 30, July 31, October 31, and January 31, for the calendar quarters ending March 31, June 30, September 30, and December 31, respectively.

History: Eff. 1/8/2004, Register 169

Authority: AS 43.05.080

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