Hartung v. State, Department of Labor

OPINION

FABE, Justice.

I. INTRODUCTION

Alaska law allows the state, under certain circumstances, to collect a corporation's unpaid unemployment taxes from the officers of the delinquent corporation. A corporate officer is liable for all payments that become due during a period in which the officer is in a position to behave strategically and effectuate the payments. But where bankruptey intervenes and removes the corporate officer's power to make the required payments on behalf of the corporation, that officer is not liable for payments that become due during the post-petition period and that…