15 AAC 10.050. Collection recourse to the tax liability security held is not required

When the payment of any tax or license fee is delinquent, the department, notwithstanding the tax security held, retains the right to collect the tax or license fee from any other source by any means of collection available to the department under statute. Even if the department has received a cash deposit from a taxpayer who is delinquent in payment of a tax, the department may levy upon, or distrain, or file a lien, civil action or foreclosure action against the taxpayer's property or income to collect the tax without recourse to the cash deposit to satisfy the delinquency.

History: Eff. 6/21/78, Register 66; am 5/16/81, Register 78

Authority: AS 43.05.080

AS 43.10.160

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