Alaska Statutes
Article 4. Enforcement.
Sec. 43.20.275. Definitions for AS 43.20.250 - 43.20.270.

In AS 43.20.250 - 43.20.270,
(1) “property” means all property, real and personal, tangible and intangible, a right, title, or interest to property, and, without limitation, stocks, securities, bank accounts, and evidences of debt;
(2) “taxes” includes deficiencies in respect to the taxes.