- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 10. Enforcement and Collection of Taxes
- Section 32. Enforcement.
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AS 43.10.032. Enforcement.
- (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.
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