Sec. 43.10.080. Definition of taxes.

AK Stat § 43.10.080 (2019) (N/A)
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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.