Alaska Statutes
Alaska Stat. § 43.05.270 (2026)
Collection after assessment
✓ current as of July 2026
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Sec. 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.
(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.
Notes of Decisions
Cited in 2
cases, 1989–1994 · leading case: Hickel v. Halford, 872 P.2d 171 (Alaska 1994).
Hickel v. Halford, 872 P.2d 171 (Alaska 1994). “AS 43.05.270. When a taxpayer files a request for appeal with DOR, it may request either an “informal conference” or a “formal hearing.”
Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989). “260 or AS 43.05.270, the department will, in its discretion (1) amend an assessment under this chapter no later than three years from the date a return is due or filed under this chapter, whichever is later.”
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