36 chapters · 506 sections in this title.
AS 43.20.250 Action to enforce lien.
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In a case where there is a refusal or neglect to pay a tax, including interest, penalty, additional amount, or addition to the tax, together with additional costs that accrue, the attorney general, at the request of the department may file an action in the superior court to enfor…
AS 43.20.270 Distraint on property.
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(a) The department may collect taxes, with interest, penalties, and other additional amounts permitted by law, by distraint and sale, in the manner provided in this section, of the property of a person liable to pay the taxes, interest, penalties, or other additional amounts, who…
AS 43.20.275 Definitions for AS 43.20.250 — 43.20.270.
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In AS 43.20.250 — 43.20.270, (1) “property” means all property, real and personal, tangible and intangible, a right, title, or interest to property, and, without limitation, stocks, securities, bank accounts, and evidences of debt; (2) “taxes” includes deficiencies in respect to …
AS 43.20.290 Exclusive state authority.
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No tax may be levied and collected upon the net income of resident or nonresident individuals by a general law city or by a home rule city or any other political subdivision of the state.