36 chapters · 669 sections in this title.
AS 43.56.140 Supplementary assessment rolls.
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The department shall include property omitted from the assessment roll on a supplementary roll, using the procedures set out in this chapter for the original roll.
AS 43.56.150 Collection and deposit.
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(a) The tax levied by AS 43.56.010(a) is payable to the department on or before June 30 of the taxable year. (b) The department may provide for voluntary prepayment and for payment by installments. (c) The tax levied under AS 43.56.010(a), interest and penalties collected with re…
AS 43.56.160 Interest and penalty.
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When the tax levied by AS 43.56.010(a) becomes delinquent, a penalty of 10 percent shall be added. Before January 1, 2014, interest on the delinquent taxes, exclusive of penalty, shall be assessed at a rate of eight percent a year. On and after January 1, 2014, interest on the de…
AS 43.56.170 Lien for tax. [Repealed, § 4 ch 84 SLA 1976. For current law, see AS 43.10.035.]
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[Repealed or reserved.]
AS 43.56.180 Remedy.
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The remedy of distraint of property set out in AS 43.20.270 applies to the tax levied by AS 43.56.010(a). However, only property subject to the tax may be distrained.