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. - (a) The attorney general shall prosecute every civil and criminal...

Sec. 43.10.015. Bad checks. - If a check or money order is presented to the...

Sec. 43.10.020. Disposition of money collected from actions. - All money derived from civil and criminal actions growing out...

Sec. 43.10.030. Distraint on property extended to all state revenue statutes. - The remedy of distraint on property, set out in AS...

Sec. 43.10.032. Debt to state; enforcement. - (a) Each of the following is a debt to the...

Sec. 43.10.035. Lien. - (a) If a person who is liable to pay a...

Sec. 43.10.042. Recording lien and certificate of discharge. - (a) A lien imposed under AS 43.10.010 - 43.10.060 is...

Sec. 43.10.045. Suspension of licenses. - In addition to the other penalties imposed in this title,...

Sec. 43.10.060. Use as evidence. - The recording of a state tax lien certified by the...

Article 2. Reciprocity.

Sec. 43.10.070. Reciprocity in collection of taxes. - (a) The courts of the state shall recognize and enforce...

Sec. 43.10.080. Definition of taxes. - In AS 43.10.070, “taxes” includes (1) tax and license assessments...

Article 3. Service of Process on Nonresident Businesses.

Sec. 43.10.170. Agent for service of process. - (a) Every nonresident person shall, as a condition precedent to...

Article 4. Refunds of Taxes and License Fees.

Sec. 43.10.210. Recovery of overpayments and protested payments. - (a) The Department of Administration shall, with the approval of...