Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.10.010 Attorney general to prosecute violation of revenue laws.
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(a) The attorney general shall prosecute every civil and criminal action growing out of state revenue laws. The costs of the action shall be paid out of the proper appropriation for the Department of Law. (b) The attorney general with the approval of the commissioner may retain t…
AS 43.10.015 Bad checks.
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If a check or money order is presented to the department in payment of any amount due, and is not paid when presented to the payor, there shall be paid as a penalty by the person who tendered the check or money order, upon notice and demand by the commissioner or a delegate, the …
AS 43.10.020 Disposition of money collected from actions.
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All money derived from civil and criminal actions growing out of state revenue laws shall be deposited in the general fund.
AS 43.10.030 Distraint on property extended to all state revenue statutes.
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The remedy of distraint on property, set out in AS 43.20.270, applies to all state revenue statutes existing or hereafter enacted for the collection of taxes and license fees.
AS 43.10.032 Debt to state; enforcement.
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(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 (…
AS 43.10.035 Lien.
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(a) If a person who is liable to pay a tax or license fee under this title neglects or refuses to pay the tax or license fee after demand, the amount, including interest, additional amount, or assessable penalty, together with costs, is a lien in favor of the state upon all prope…
AS 43.10.037 Accounting and disposition of fees. [Repealed, § 28 ch 90 SLA 1991.]
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[Repealed or reserved.]
AS 43.10.040 Recording and filing of state tax liens. [Repealed, § 45 ch 113 SLA 1980.]
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[Repealed or reserved.]
AS 43.10.042 Recording lien and certificate of discharge.
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(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…
AS 43.10.045 Suspension of licenses.
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In addition to the other penalties imposed in this title, if a person who is authorized to conduct a business by a license issued under the laws of the state fails to pay a tax levied under this title, the license of the person is suspended until the tax imposed by this title, to…
AS 43.10.050 Contents of index. [Repealed, § 45 ch 113 SLA 1980.]
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[Repealed or reserved.]
AS 43.10.060 Use as evidence.
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Article 2. Reciprocity. The recording of a state tax lien certified by the recorder is evidence in all courts in the state and has the same effect as the original.
AS 43.10.070 Reciprocity in collection of taxes.
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(a) The courts of the state shall recognize and enforce the liability for taxes lawfully imposed by the laws of every state or territory which extends a like comity in respect to the liability for taxes lawfully imposed by the laws of this state. The officials of a state or terri…
AS 43.10.080 Definition of taxes.
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In AS 43.10.070, “taxes” includes (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 licen…
AS 43.10.090 Secs. 43.10.090 — 43.10.150. Uniform Federal Tax Lien Registration Act. [Repealed, § 43 ch 161 SLA 1988. For current law see, AS 40.19.]
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Article 3. Service of Process on Nonresident Businesses.
AS 43.10.160 Filing statement and tax bond with department. [Repealed, § 2 ch 93 SLA 1997.]
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[Repealed or reserved.]
AS 43.10.170 Agent for service of process.
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(a) Every nonresident person shall, as a condition precedent to severing or taking resources or transacting or doing business in the state, file with the commissioner of commerce, community, and economic development a duly executed and notarized instrument appointing the commissi…
AS 43.10.180 Secs. 43.10.180 — 43.10.200. Proceedings against bond; intent of AS 43.10.160 — 43.10.200; penalties. [Repealed, § 2 ch 93 SLA 1997.]
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Article 4. Refunds of Taxes and License Fees.
AS 43.10.210 Recovery of overpayments and protested payments.
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(a) The Department of Administration shall, with the approval of the attorney general and the Department of Revenue, refund to a taxpayer the amount of a tax paid to the Department of Revenue under protest and deposited in the treasury if (1) the taxpayer recovers judgment agains…