Sec. 43.10.080. Definition of taxes.
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Sec. 43.10.080. Definition of taxes.
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.