2011 Alaska Statutes
Title 43. REVENUE AND TAXATION
Chapter 43.10. ENFORCEMENT AND COLLECTION OF TAXES
Sec. 43.10.032. Enforcement.
(a) Each of the following is a debt to the state:
(1) a tax levied under this title that is due and unpaid;
(2) the interest, penalty, additional amount, or addition to a tax under (1) of this subsection;
(3) a tax levied under this title that has been erroneously refunded; and
(4) the interest, penalty, additional amount or addition to a tax that has been erroneously refunded.
(b) A debt under (a) of this section may be
(1) collected by lien foreclosure; or
(2) recovered in a civil action brought by the state.
Disclaimer: These codes may not be the most recent version. Alaska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
