Alaska Statutes
Alaska Stat. § 43.05.225 (2026)
Interest
✓ current as of July 2026
Find cases:
SyfertCases citing this section
AK-LEGakleg.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
Sec. 43.05.225. Interest.
Unless otherwise provided,
(1) a delinquent tax under this title
(A) before January 1, 2014, bears interest in each calendar quarter at the rate of five percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter, or at the annual rate of 11 percent, whichever is greater, compounded quarterly as of the last day of that quarter;
(B) on and after January 1, 2014, and before January 1, 2018, bears interest in each calendar quarter at the rate of three percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter;
(C) on and after January 1, 2018, bears interest in each calendar quarter at the rate of 5.25 percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter, compounded quarterly as of the last day of that quarter;
(2) the interest rate is 12 percent a year for
(A) delinquent fees payable under AS 05.15.095(c); and
(B) unclaimed property that is not timely paid or delivered, as allowed by AS 34.45.470(a).
Unless otherwise provided,
(1) a delinquent tax under this title
(A) before January 1, 2014, bears interest in each calendar quarter at the rate of five percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter, or at the annual rate of 11 percent, whichever is greater, compounded quarterly as of the last day of that quarter;
(B) on and after January 1, 2014, and before January 1, 2018, bears interest in each calendar quarter at the rate of three percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter;
(C) on and after January 1, 2018, bears interest in each calendar quarter at the rate of 5.25 percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter, compounded quarterly as of the last day of that quarter;
(2) the interest rate is 12 percent a year for
(A) delinquent fees payable under AS 05.15.095(c); and
(B) unclaimed property that is not timely paid or delivered, as allowed by AS 34.45.470(a).
Notes of Decisions
Cited in 6
cases, 1991–2012 · leading case: State, Com. Fisheries Entry Comm'n v. Carlson, 270 P.3d 755 (Alaska 2012).
State, Com. Fisheries Entry Comm'n v. Carlson, 270 P.3d 755 (Alaska 2012). “280 and AS 43.05.225. The State also argued that the superior court erred in its award of attorney's fees.”
State, Com. Fisheries Entry Comm'n v. Carlson, 65 P.3d 851 (Alaska 2003). “280(a) provides: "Interest shall be allowed and paid on an overpayment of a tax under this title at the rate and in the manner provided in AS 43.05.225(1).” 154 . We are not here ruling on whether the class will be due a refund upon remand.”
Ogard v. Ogard, 808 P.2d 815 (Alaska 1991). “-020(a)(2)(C)) which provides for imposition of interest on arrearages for child support payments and AS 43.05.225 which specifies a rate of 12% per year.”
Vokacek v. Vokacek, 933 P.2d 544 (Alaska 1997). “13 Susan maintains that the correct interest rate is 12% per annum pursuant to AS 43.05.225(2)(B), AS 25.27.020, and AS 25.”
Brown v. Brown, 983 P.2d 1264 (Alaska 1999). “025, and AS 43.05.225. Alaska Statute 25.27.020(a)(2)(B) requires that CSED promulgate regulations establishing “a uniform rate of interest on arrearages of support that shall be charged the obligor upon notice if child support payments are 10 or more days overdue.”
State, Dep't of Revenue, Child Support Enf't Div. Ex Rel. Wallace v. Delaney, 962 P.2d 187 (Alaska 1998). “025 and AS 43.05.225(2)(B), and costs incurred in executing on the judgment.”
— Alaska Stat. § 43.05.225(1) — 2 cases
State, Com. Fisheries Entry Comm'n v. Carlson, 65 P.3d 851 (Alaska 2003). “280(a) provides: "Interest shall be allowed and paid on an overpayment of a tax under this title at the rate and in the manner provided in AS 43.05.225(1).” 154 . We are not here ruling on whether the class will be due a refund upon remand.”
State, Com. Fisheries Entry Comm'n v. Carlson, 270 P.3d 755 (Alaska 2012). “280 and AS 43.05.225. The State also argued that the superior court erred in its award of attorney's fees.”
— Alaska Stat. § 43.05.225(2)(B) — 3 cases
Vokacek v. Vokacek, 933 P.2d 544 (Alaska 1997). “13 Susan maintains that the correct interest rate is 12% per annum pursuant to AS 43.05.225(2)(B), AS 25.27.020, and AS 25.”
Brown v. Brown, 983 P.2d 1264 (Alaska 1999). “025, and AS 43.05.225. Alaska Statute 25.27.020(a)(2)(B) requires that CSED promulgate regulations establishing “a uniform rate of interest on arrearages of support that shall be charged the obligor upon notice if child support payments are 10 or more days overdue.”
State, Dep't of Revenue, Child Support Enf't Div. Ex Rel. Wallace v. Delaney, 962 P.2d 187 (Alaska 1998). “025 and AS 43.05.225(2)(B), and costs incurred in executing on the judgment.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.