Section 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.

Notes

Implemented As

15 AAC 21.810
15 AAC 56.068

References

15 AAC 21.810
15 AAC 56.068

History

(Sec. 1 ch 94 SLA 1976)