Sec. 43.10.032. Debt to state; enforcement.
100 words·~1 min read·
/ak/title-43/chapter-10/43-10-032·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 43.10.032. Debt to state; enforcement.
(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, penalty, additional amount or addition to a tax that has been erroneously refunded.
(b)A debt under
(a)of this section may be
(1)collected by lien foreclosure; or
(2)recovered in a civil action brought by the state.