{"data":{"id":"us-ak/as-43.05.270","jurisdiction":"us-ak","citation":"AS 43.05.270","heading":"Collection after assessment.","body":"(a) When the assessment of a tax imposed by this title has been made within the period of limitation under AS 43.05.260, the tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding is begun\n(1) within six years after the assessment of the tax; or\n(2) before the expiration of a period for collection agreed upon in writing by the department and the taxpayer before the expiration of the six-year period; a period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon; the period provided by this paragraph during which a tax may be collected by levy may not be extended or curtailed because of a judgment against the taxpayer.\n(b) The date on which a levy on property or right to property is made is the date on which the notice of seizure is given.","path":["Title 43. Revenue and Taxation.","Chapter 05. Administration of Revenue Laws.","Article 3. Remedies, Procedure, Interest, and Penalties."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.05.270","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"8e7acf128499027d97795bfc4733a5fdc401dbf845f71b4b8e39668af339146d","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.05.260","next":"us-ak/as-43.05.275"},"notice":"GroundRules: Original legal text. Not legal advice."}