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Alaska Administrative Code (Last Updated: January 12, 2017) |
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Title 15. Revenue. |
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Chapter 15.20. Alaska Net Income Tax. |
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Article 15.20.4. Corporate Net Income Tax; Special Rules for Oil and Gas Corporations. |
| Section 15.20.410. Corporations engaged in oil or gas production or pipeline transportation. |
| Section 15.20.420. Reporting requirements(Repealed). |
| Section 15.20.421. Apportionment of petroleum business income of a taxpayer subject to AS 43.20.144. |
| Section 15.20.422. Transition rule for taxpayers subject to 43.20.144 for estimated tax payments for tax years beginning in calendar year 1998. |
| Section 15.20.430. Taxable income(Repealed). |
| Section 15.20.440. Section 72 business income(Repealed). |
| Section 15.20.445. Intangible drilling and development costs. |
| Section 15.20.450. Federal taxable income(Repealed). |
| Section 15.20.460. Attribution of income(Repealed). |
| Section 15.20.470. Allocation of general overhead and administrative expense(Repealed). |
| Section 15.20.480. Depreciation expense for oil and gas taxpayers. |
| Section 15.20.490. Apportionment rules for oil and gas taxpayers. |
| Section 15.20.500. Sales, property and extraction factors. |
| Section 15.20.510. Records. |
| Section 15.20.520. Relief. |
| Section 15.20.530. Gas exploration and development tax credit. |
| Section 15.20.540. Calculation of tax for taxpayers subject to AS 43.20.144 and 43.20.145 in a tax year. |
| Section 15.20.550. (Reserved). |