GroundRules
AS 43.10.080: Definition of taxes.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 10. Enforcement and Collection of Taxes.
- Article 2. Reciprocity.
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 licensing statute;
(3) interest charges lawfully added to the tax liability which constitutes the subject of the action.
Collected 2026-09-02T06:19:28Z. Source file · JSON