Section 43.10.080. Definition of taxes.

Latest version.

In AS 43.10.070, "taxes" includes
        (1) tax and license assessments lawfully made, whether they are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;
        (2) penalties lawfully imposed under a taxing or licensing statute;
        (3) interest charges lawfully added to the tax liability which constitutes the subject of the action.

Notes

History

(Sec. 2 ch 41 SLA 1955)

                    
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