(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 the services of attorneys to assist in the […]
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 sum […]
All money derived from civil and criminal actions growing out of state revenue laws shall be deposited in the general fund.
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.
(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 (4) the interest, […]
(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 property and right to […]
(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, regardless of the date the liens are […]
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, together with […]
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.
