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Line by Line Instructions

Schedule A – Commercial Passenger Vessel Excise

Tax Calculation

Wire Transfers

Line 1 Enter total passengers from line 7 of Schedule B.

Notify the Treasury Division by fax at 907.465.4019 or email

at cashmgmt@revenue.state.ak.us regarding a wire transfer by

Line 3 Enter total tax due (multiply line 1 by line 2).

2 p.m. on the business day prior to the wire transfer settlement

date. Provide taxpayer name, EIN, license number (if appli-

Line 4 If you are ﬁ ling an amended return, enter the amount

cable), tax type, tax period, payment amount, date of trans-

of Commercial Passenger Vessel excise tax you paid

fer, contact name and contact telephone number in the fax or

when you ﬁ led the original return for the same calen-

email for proper identiﬁ cation of the payment.

dar month. If you are not ﬁ ling an amended return,

enter zero on this line.

For account information required by your bank to initiate a

wire transfer of funds for tax payments, contact:

Line 5 Enter the total amount of Commercial Passenger Ves-

Alaska Department of Revenue

sel excise tax due (subtract line 4 from line 3).

Tax Division

PO Box 110420

Electronic Payment Information

Juneau, AK 99811-0420

Phone 907.465.2321

If you are using TOPS or wire transfer, include the appropriate

Fax 907.465.2375

payment information.

Signature

Penalties

You must sign and provide the information in the signature

Late ﬁ ling of return. Returns not ﬁ led by the due date are

area.

subject to a failure to ﬁ le penalty of 5% of the unpaid tax for

each 30-day period or portion of a period the return is late, up

Schedule B – Voyage Information

to a maximum of 25%.

Lines 1-6 Include the following information for each voyage

Late payment of tax. If the full amount of tax is not paid

for the commercial passenger vessel ﬁ ling the return.

when due, the return is subject to a failure to pay penalty of

5% of the unpaid tax for each 30-day period or portion of a

Voyage # - Enter the unique identifying number for each voy-

period the payment is late, up to a maximum of 25%. If dur-

age.

ing any period or portion of a period, both the failure to ﬁ le

and failure to pay penalties are applicable, only the failure to

Port of Origin – Enter the name of the port where the voyage

ﬁ le penalty is imposed.

began.

Interest

Final Port – Enter the port where the voyage ended.

Under Alaska Statute 43.05.225, interest will be assessed on

Begin Date – Enter the date of embarkation of the vessel from

any unpaid or delinquent tax. Interest is compounded quar-

the port of origin.

terly at the applicable rate for each quarter. Refer to

alaska.gov or contact the Tax Division for applicable rates.

End Date – Enter the date of ﬁ nal debarkation of the voyage.

page ii • Form 0405-210 instructions 04/07

Form 0405-210 - 2007 - Commercial Passenger Vessel Excise Tax Monthly Return -Alaska Department Of Revenue Page 2

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