(a) Each of the following is a debt to the state:
(1) a tax levied under this title that is due and unpaid;
(2) the interest, penalty, additional amount, or addition to a tax under (1) of this subsection;
(3) a tax levied under this title that has been erroneously refunded; and
(4) the interest, penalty, additional amount or addition to a tax that has been erroneously refunded.
(b) A debt under (a) of this section may be
(1) collected by lien foreclosure; or
(2) recovered in a civil action brought by the state.
Section: Previous 43.10.010 43.10.015 43.10.020 43.10.030 43.10.032 43.10.035 43.10.037 43.10.040 43.10.042 43.10.045 43.10.050 43.10.060 NextLast modified: November 15, 2016