In an action brought to recover a balance due upon a mutual, open, and current account where there have been reciprocal demands between the parties, the cause of action accrues from the date of the last item proved in the account on either side. But when a period of more than one year elapses between any of a series of items or demands, they are not included as part of the account.
Structure Alaska Statutes
Title 9. Code of Civil Procedure
Chapter 10. Limitations of Actions
Sec. 09.10.010. General limitations on civil actions.
Sec. 09.10.030. Actions to recover real property.
Sec. 09.10.040. Action upon judgment or sealed instrument in 10 years.
Sec. 09.10.050. Certain property actions to be brought in six years.
Sec. 09.10.053. Contract actions to be brought in three years.
Sec. 09.10.054. Limits on when certain design, construction, and remodeling actions may be brought.
Sec. 09.10.055. Statute of repose of 10 years.
Sec. 09.10.060. Actions for certain statutory penalties to be brought in three years.
Sec. 09.10.065. Commencement of actions for acts constituting sexual offenses.
Sec. 09.10.075. Actions related to claims based on medical assistance payment fraud.
Sec. 09.10.080. Actions related to escape to be brought in one year.
Sec. 09.10.090. Actions for penalty.
Sec. 09.10.100. Other actions in 10 years.
Sec. 09.10.110. Accrual of cause of action upon mutual, open, and current account.
Sec. 09.10.120. Actions in name of state, political subdivisions, or public corporations.
Sec. 09.10.130. Effect of absence from state or concealment.
Sec. 09.10.140. Disabilities of minority and incompetency.
Sec. 09.10.160. Disability of alien during war.
Sec. 09.10.170. Commencement stayed by injunction or statute.
Sec. 09.10.180. Time at which disability exists.
Sec. 09.10.190. Coexisting disabilities.
Sec. 09.10.200. Acknowledgment or promise.
Sec. 09.10.210. Past due payments.
Sec. 09.10.220. Action arising in other jurisdictions between nonresidents.
Sec. 09.10.230. Certain actions relating to real property.
Sec. 09.10.240. Commencement of action after dismissal or reversal.