(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.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 10. Enforcement and Collection of Taxes
Article 1. Legal Actions and Liens.
Sec. 43.10.010. Attorney general to prosecute violation of revenue laws.
Sec. 43.10.020. Disposition of money collected from actions.
Sec. 43.10.030. Distraint on property extended to all state revenue statutes.
Sec. 43.10.032. Debt to state; enforcement.
Sec. 43.10.042. Recording lien and certificate of discharge.