Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.10.032
Debt to state; enforcement
Official textakleg.gov
# (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.
Source: official source document (full Title 43 PDF)
In this chapter (19 sections)
- 43.10.010 · Attorney general to prosecute violation of revenue laws
- 43.10.015 · Bad checks
- 43.10.020 · Disposition of money collected from actions
- 43.10.030 · Distraint on property extended to all state revenue statutes
- 43.10.032 · Debt to state; enforcement
- 43.10.035 · Lien
- 43.10.037 · Accounting and disposition of fees
- 43.10.040 · Recording and filing of state tax liens
- 43.10.042 · Recording lien and certificate of discharge
- 43.10.045 · Suspension of licenses
- 43.10.050 · Contents of index
- 43.10.060 · Use as evidence
- 43.10.070 · Reciprocity in collection of taxes
- 43.10.080 · Definition of taxes
- 43.10.090 · Uniform Federal Tax Lien Registration Act
- 43.10.160 · Filing statement and tax bond with department
- 43.10.170 · Agent for service of process
- 43.10.180 · Proceedings against bond; intent of AS 43.10.160 -…
- 43.10.210 · Recovery of overpayments and protested payments