Alaska § 23.20.270 - Limitation of actions and uncollectible accounts.
Full text of Alaska Alaska Statutes § 23.20.270 — Limitation of actions and uncollectible accounts., with citation guidance and answers to common questions.
§ 23.20.270. Limitation of actions and uncollectible accounts.
(a) The department shall begin action for the collection of contributions, including interest and penalties, imposed by this chapter by assessment or suit within five years after a return is filed. A proceeding for the collection of these amounts may not be begun after the expiration of this period. In case of a false or fraudulent return with intent to evade contributions, or in the event of a failure to file a return, the contributions may be assessed, or a proceeding in court for the collection of the contributions may be begun, at any time.
(b) The department may charge off as uncollectible and no longer an asset of the unemployment compensation fund a delinquent contribution after five years from the date of delinquency, if the department is satisfied that there are no available means by which the contribution may be collected.
Source: official Alaska text · Last verified 2026-08-27
Frequently Asked Questions About Alaska § 23.20.270
What does Alaska Statutes § 23.20.270 cover?
Section 23.20.270 ("Limitation of actions and uncollectible accounts.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alaska § 23.20.270?
A common citation format is "Alaska Statutes § 23.20.270" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alaska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.
How does Alaska § 23.20.270 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.