(a) The tax levied by Alaska Stat. § 43.56.010(a) is payable to the department on or before June 30 of the taxable year.

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(b) The department may provide for voluntary prepayment and for payment by installments.
(c) The tax levied under Alaska Stat. § 43.56.010(a), interest and penalties collected with respect to this levy shall be deposited in the general fund.