- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 10. Enforcement and Collection of Taxes
- Section 42. Recording Lien and Certificate of Discharge.
previous: Section 40
. Recording and Filing of State Tax Liens. [Repealed, Sec. 45 Ch 113 SLA 1980].
next: Section 45
. Suspension of Licenses.
AS 43.10.042. Recording Lien and Certificate of Discharge.
- (a) A lien imposed under AS 43.10.010
- 43.10.060 is not valid as against a mortgagee or
other lien holder, pledgee, purchaser, or judgment creditor until notice of it is recorded in the records of the
recording district where the property subject to the lien is situated. However, regardless of the date the liens are
recorded, a lien arising out of a tax due under AS 43.56 and
43.75, including the penalties and interest on the tax, is a lien prior, paramount, and superior to all other liens,
mortgages, hypothecations, conveyances, and assignments, upon all the real and personal property of the person liable
for the tax, and upon all the real and personal property used with the permission of the owner to carry on the business
that is subject to the tax.
- (b) AS 40.19.040
applies to a notice of state tax lien and documents relating to a state tax lien as well as to a notice of federal
lien and documents relating to a federal lien.
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