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- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 10. Enforcement and Collection of Taxes
- Section 170. Agent For Service of Process.
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Section 160. Filing Statement and Tax Bond With Department. [Repealed, Sec. 2 Ch 93 SLA 1997].
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Section 180. - 43.10.200l Proceedings Against Bond; Intent of AS
43.10.160
AS 43.10.170. Agent For Service of Process.
- (a) Every nonresident person shall, as a condition precedent to severing or taking resources or transacting or doing
business in the state, file with the commissioner of commerce, community, and economic development a duly executed and
notarized instrument appointing the commissioner of commerce, community, and economic development the agent upon whom
all original process may be served in any action or legal proceeding resulting from the taxpayer's failure or neglect
to pay state taxes or license fees, and agreeing that service of the original process against the nonresident taxpayer
is of the same effect as if personally served on the nonresident taxpayer in the state.
- (b) The service of process shall be made by leaving a copy with the commissioner of commerce, community, and economic
development. If legal action is instituted against the nonresident taxpayer, the commissioner of commerce, community,
and economic development shall immediately notify the nonresident by sending a copy of the process by registered letter
to the last known address of the taxpayer.
- (c) If a nonresident taxpayer fails to appoint the commissioner of commerce, community, and economic development as agent
for service of process, service may nevertheless be made upon the commissioner of commerce, community, and economic
development, who shall then transmit a copy of the process by registered mail to the last known address of the
taxpayer, and this service is binding to the same effect as if personally served on the nonresident taxpayer in the
state.
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