Except as provided in 3 AAC 21.560, for a tax year ending December 31, an entity required to pay a tax under AS 21.09.210 or AS 21.66.110 shall pay the required tax to the director on or before March 1 of the following tax year.

(Eff. 2/6/98, Register 145; am 9/4/14, Register 211)

Authority: AS 21.06.090, AS 21.09.210, AS 21.66.110