AS Title 43, Chapter 35: Gaming and Gambling on Passenger Vessels
AI-assisted research summary: This chapter imposes a 33% tax on the adjusted gross income from gaming or gambling activities aboard large passenger vessels, payable to the Department of Revenue.
Chapter 35. Gaming and Gambling on Passenger Vessels. Secs. 43.35.010 43.35.070. Amount of tax; administration; distributor fees; operation by a minor; distribution of tax; orders and regulations; gambling not legalized. [Repealed, § 2 ch 39 SLA 1998.] Sec. 43.35.080. Penalties. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.220 and 43.05.290.] Sec. 43.35.090. Definitions. [Repealed, § 2 ch 39 SLA 1998.] Secs. 43.35.100 43.35.150. License tax; regulations and orders; manner of paying tax; refund to local governments; gambling not legalized; violations and penalties. [Repealed, § 2 ch 39 SLA 1998.] Sec. 43.35.200. Gambling activities aboard commercial vessels purportedly authorized by federal law. AS 43.35.200 43.35.220 apply to the use of playing cards, dice, roulette wheels, coin-operated instruments or machines, or other objects or instruments used, designed, or intended for gaming or gambling used in the waters under the jurisdiction of the State of Alaska on a voyage described in 15 U.S.C. 1175(c)(2), and to any other gambling activities taking place aboard large passenger vessels in the state. Sec. 43.35.210. Tax on gambling activities. 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. Sec. 43.35.220. Disposition of receipts. The proceeds from the tax on gambling operations aboard commercial passenger vessels in the state's marine water shall be deposited in the large passenger vessel gaming and gambling tax account that is established as a subaccount within the commercial vessel passenger tax account ( AS 43.52.230 (a)).