AS 10.06.853: Failure to pay tax as evidence of inability to meet maturing debts and liabilities.
Where this section sits in the code
- Title 10. Corporations and Associations.
- Chapter 06. Alaska Corporations Code.
- Article 11. Reports, Filings, Interrogatories, Fees, Taxes, Penalties, Enforcement, and Cancellations.
Failure of a corporation to pay the biennial corporation tax for a period of one year after the date when payment first becomes due is prima facie evidence of the inability of a corporation to meet maturing debts and liabilities that may be shown under AS 10.06.360 by the state, a private person, or a corporation.
Collected 2026-09-02T06:16:39Z. Source file · JSON