{"data":{"id":"us-ak/as-43.10.032","jurisdiction":"us-ak","citation":"AS 43.10.032","heading":"Debt to state; enforcement.","body":"(a) Each of the following is a debt to the state:\n(1) a tax levied under this title that is due and unpaid;\n(2) the interest, penalty, additional amount, or addition to a tax under (1) of this subsection;\n(3) a tax levied under this title that has been erroneously refunded; and\n(4) the interest, penalty, additional amount or addition to a tax that has been erroneously refunded.\n(b) A debt under (a) of this section may be\n(1) collected by lien foreclosure; or\n(2) recovered in a civil action brought by the state.","path":["Title 43. Revenue and Taxation.","Chapter 10. Enforcement and Collection of Taxes."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.10.032","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"51f8bab1be028d6b42c03035bab6002ec7ab5aa62e3fa485511c390992c7e1f5","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.10.030","next":"us-ak/as-43.10.035"},"notice":"GroundRules: Original legal text. Not legal advice."}