Section 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.

Authorities

43.20.220

Notes

References

AS 43.20.220 Enforcement. [Repealed, Sec. 45 ch 113 SLA 1980. For current

History

(Sec. 6 ch 113 SLA 1980)

].