- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 31. Estate Tax Law of Alaska
- Section 191. Failure to Pay Tax.
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. Receipts For Taxes.
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. Tax Payable From Entire Estates and Third Persons.
AS 43.31.191. Failure to Pay Tax.
- (a) If a tax imposed by this chapter or any portion of the tax is unpaid within 90 days after it becomes due, and the time
for payment is not extended, the department shall collect the tax, penalty and interest by using the remedy of
distraint on real and personal property as set out in AS 43.20.270
or by issuing a warrant directed to the commissioner of public safety commanding the commissioner to
- (1) levy upon and sell the real and personal property of the estate found in the state for the payment of the amount of
the unpaid tax with interest and penalties, if any, as may have accrued or been assessed against it, together with the
cost of executing the warrant; and
- (2) return the warrant to the department and pay to it the money collected under it by a time to be specified in the
warrant, not less than 60 days from the date of the warrant.
- (b) The commissioner of public safety shall proceed upon the warrant in all respects, with like effect, in the manner
prescribed by law for executions issued against property upon judgments of a court of record. Alias and pluries
warrants may issue from time to time as the department considers proper until the entire amount of the tax, deficiency,
interest, penalties and costs have been recovered.
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