Article 1 Legal Actions and Liens 43.10.010 – 43.10.060
Article 2 Reciprocity 43.10.070 – 43.10.080
Article 3 Service of Process On Nonresident Businesses 43.10.170
Article 4 Refunds of Taxes and License Fees 43.10.210

Terms Used In Alaska Statutes > Title 43 > Chapter 10 - Enforcement and Collection of Taxes

  • action: includes any matter or proceeding in a court, civil or criminal. See Alaska Statutes 01.10.060
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • director: means the director of elections who is the chief elections officer of the state appointed in accordance with Alaska Stat. See Alaska Statutes 15.80.010
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • general election: means the election held on the Tuesday after the first Monday in November of even-numbered years. See Alaska Statutes 15.80.010
  • house district: means one of the districts described in art. See Alaska Statutes 15.80.010
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
  • Personal property: All property that is not real property.
  • personal property: includes money, goods, chattels, things in action, and evidences of debt. See Alaska Statutes 01.10.060
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • property: includes real and personal property. See Alaska Statutes 01.10.060
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Service of process: The service of writs or summonses to the appropriate party.
  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
  • Statute: A law passed by a legislature.