Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.21. Oil and Gas Corporate Income Tax. |
Article 15.21.1. Application of Tax. |
Section 15.21.310. Operating revenues (oil pipelines).
Latest version.
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(a) The operating revenues during a year for an oil pipeline are equal to the sum of the gathering revenues for that pipeline during that year, the trunk revenues for that pipeline during that year, the delivery revenues for that pipeline during that year, the allowance oil revenue for that pipeline during that year, the storage and demurrage revenue for that pipeline during that year, the rental revenue for that pipeline during that year and the incidental revenue for that pipeline during that year. (b) For purposes of this chapter, "gathering revenues," "trunk revenues," "delivery revenues," "allowance oil revenue," "storage and demurrage revenue," "rental revenue" and "incidental revenue" mean the same as the accounts of the same names (accounts 200, 210, 220, 230, 240, 250 and 260, respectively) in FERC's Uniform System of Accounts for oil pipelines; and the amount of each must be determined in the same manner as its counterpart in that Uniform System of Accounts.
Authorities
43.05.080;43.19.010;43.21.030;43.21.090
Notes
Authority
AS 43.05.080 AS 43.19.010 Art. IV, _ 18, Ak Const. AS 43.21.030 AS 43.21.090History
Eff. 2/22/79, Register 69