Current through Chapter 61 of the 2024 Legislative Session and 2024 Executive Orders 125, 133 through 135
Section 43.10.080 - Definition of taxesIn 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.