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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 , AS 21.34.180 , or AS 21.66.110 shall pay the required tax to the director on or before March 1 of the following tax year.
History: Eff. 2/6/98, Register 145
Authority: AS 21.06.090
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Last modified 7/05/2006