The recording of a state tax lien certified by the recorder is evidence in all courts in the state and has the same effect as the original.
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.