In AS 43.10.070, “taxes” includes

1. (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;
2. (2) penalties lawfully imposed under a taxing or licensing statute;
3. (3) interest charges lawfully added to the tax liability which constitutes the subject of the action.