(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.
(d) Notwithstanding AS 40.25.100(a) and AS 43.05.230(a), the department may furnish the proper officer or representative of a municipality the tax returns or reports filed with the department under AS 43.52.010 - 43.52.099 if the municipality grants substantially similar privileges to the department, provides adequate safeguards for the confidentiality of the returns and reports, and uses the returns and reports only for tax purposes.
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