Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.10.070
Reciprocity in collection of taxes
# (a)
The courts of the state shall recognize and enforce the liability for taxes lawfully imposed by the laws of every state or territory which extends a like comity in respect to the liability for taxes lawfully imposed by the laws of this state. The officials of a state or territory may bring action in the courts of this state for the collection of their taxes. The certificate of the secretary of state of the other state or territory that the officials have the authority to collect the taxes sought to be collected by the action is conclusive proof of that authority.
# (b)
The attorney general may bring action in the courts of other states or territories to collect taxes due 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