In 15 AAC 19.1410 - 15 AAC 19.1490, unless the context requires otherwise,

1. (1) "Alaska mobile property operations" means

   1. (A) transporting goods or persons by ship or barge between a port outside the state and a port within the state; or
   2. (B) leasing out or chartering out ships, or property used on or in conjunction with ships, used for transportation described in (A) of this paragraph;

2. (2) "international mobile property operations" means

   1. (A) transporting goods or persons by ship or barge between a port outside the United States and a port within the United States; or
   2. (B) leasing out or chartering out ships, or property used on or in conjunction with ships, used for transportation described in (A) of this paragraph;

3. (3) "ship" means a floating vessel that is self-propelled and capable of

   1. (A) carrying cargo or passengers; or
   2. (B) pushing or towing barges;
4. (4) "water transportation carrier" means a taxpayer that engages in Alaska mobile property operations during the tax year.

(Eff. 8/8/2007, Register 183)

Authority: AS 43.05.080, AS 43.20.143, AS 43.20.145, AS 43.19.010, AS 43.20.144