Sec. 10.06.853. - Failure to pay tax as evidence of inability to meet maturing debts and liabilities.
Failure of a corporation to pay the biennial corporation tax for a period of one year after the date when payment first becomes due is prima facie evidence of the inability of a corporation to meet maturing debts and liabilities that may be shown under AS 10.06.360 by the state, a private person, or a corporation.