In Alaska Stat. § 43.10.070 “taxes” includes

(1) tax and license assessments lawfully made, whether they are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;
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Terms Used In Alaska Statutes 43.10.080

  • action: includes any matter or proceeding in a court, civil or criminal. See Alaska Statutes 01.10.060
  • Statute: A law passed by a legislature.
(2) penalties lawfully imposed under a taxing or licensing statute;
(3) interest charges lawfully added to the tax liability which constitutes the subject of the action.
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