Alaska § 43.05.270 - Collection after assessment.
Full text of Alaska Alaska Statutes § 43.05.270 — Collection after assessment., with citation guidance and answers to common questions.
§ 43.05.270. Collection after assessment.
(a) When the assessment of a tax imposed by this title has been made within the period of limitation under AS 43.05.260 , the tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding is begun (1) within six years after the assessment of the tax; or
(2) before the expiration of a period for collection agreed upon in writing by the department and the taxpayer before the expiration of the six-year period; a period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon; the period provided by this paragraph during which a tax may be collected by levy may not be extended or curtailed because of a judgment against the taxpayer.
(b) The date on which a levy on property or right to property is made is the date on which the notice of seizure is given.
Frequently Asked Questions About Alaska § 43.05.270
What does Alaska Statutes § 43.05.270 cover?
Section 43.05.270 ("Collection after assessment.") 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 § 43.05.270?
A common citation format is "Alaska Statutes § 43.05.270" (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 § 43.05.270 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.