- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 10. Enforcement and Collection of Taxes
- Section 80. Definition of Taxes.
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. - 43.10.150l Uniform Federal Tax Lien Registration Act. [Repealed, Sec. 43 Ch 161 SLA 1988. For Current Law See, AS 40.19
AS 43.10.080. Definition of Taxes.
In AS 43.10.070
- (1) tax and license assessments lawfully made, whether they are based upon a return or other disclosure of the taxpayer,
upon the information and belief of the taxing authority, or otherwise;
- (2) penalties lawfully imposed under a taxing or licensing statute;
- (3) interest charges lawfully added to the tax liability which constitutes the subject of the action.
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