(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.
(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.