Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.05.270
Collection after assessment
# (a)
When the assessment of a tax imposed by this title has been made within the period of limitation under AS 43.05.260, the tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding is begun
# (1)
within six years after the assessment of the tax; or
# (2)
before the expiration of a period for collection agreed upon in writing by the department and the taxpayer before the expiration of the six-year period; a period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon; the period provided by this paragraph during which a tax may be collected by levy may not be extended or curtailed because of a judgment against the taxpayer.
# (b)
The date on which a levy on property or right to property is made is the date on which the notice of seizure is given.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 43.05.110 · Property in possession of deceased employee
- 43.05.120 · Concealing property or evidence
- 43.05.130 · Penalty
- 43.05.140 · Bond of commissioner
- 43.05.150 · Collection of state money
- 43.05.170 · Payment and negotiability of warrants
- 43.05.180 · Accounting for state funds
- 43.05.190 · Embezzlement
- 43.05.200 · Application for and receipt of funds due from United States
- 43.05.210 · Funds received under the Federal Mineral Leasing Act
- 43.05.220 · Civil penalties
- 43.05.225 · Interest
- 43.05.230 · Disclosure of tax returns and reports
- 43.05.240 · Taxpayer remedies
- 43.05.241 · Administrative appeal
- 43.05.242 · Judicial appeal challenging validity of tax
- 43.05.245 · Assessment and collection of tax, penalties, and interest
- 43.05.250 · Payment of taxes
- 43.05.255 · Definition
- 43.05.260 · Limitation on assessment
- 43.05.270 · Collection after assessment
- 43.05.275 · Credit and refund claims
- 43.05.280 · Interest on overpayments
- 43.05.290 · Criminal penalties
- 43.05.400 · Office of tax appeals established
- 43.05.405 · Jurisdiction
- 43.05.410 · Appointment; term; reappointment
- 43.05.415 · Removal
- 43.05.420 · Administration
- 43.05.425 · Qualifications; code of conduct
- 43.05.430 · Notice of appeal from informal conference decision
- 43.05.435 · Scope and standards for decision
- 43.05.440 · Service of documents
- 43.05.445 · Discovery
- 43.05.450 · Subpoenas
- 43.05.455 · Formal hearing
- 43.05.460 · Enforcement
- 43.05.465 · Decision; reconsideration; finality
- 43.05.470 · Public proceedings and records
- 43.05.475 · Consistency of decisions