Sec. 43.52.080. - Administration of tax.
(a) The department shall administer the taxes imposed by this chapter and may adopt necessary regulations.
(b) The proceeds of the vehicle rental taxes imposed by AS 43.52.010 - 43.52.099 shall be deposited into a special vehicle rental tax account in the general fund.
(c) The legislature may appropriate the actual balance of the vehicle rental tax account for tourism development and marketing. This section is not intended to create a dedicated fund.