Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.55. Oil and Gas Production Tax and Oil Surcharge. |
Article 15.55.1. Gross Value at the Point of Production of Oil and Gas. |
Section 15.55.010. Monthly production rate at the economic limit for oil or gas produced before 1/1/95(Repealed). |
Section 15.55.011. Determination of applicable tax rate for oil and monthly production rate at the economic limit for oil or gas produced on or after 1/1/95(Repealed). |
Section 15.55.020. Well days for oil or gas produced before 1/1/95(Repealed). |
Section 15.55.021. Days of well operation. |
Section 15.55.025. Computation of economic limit factor after 10 years of production for oil produced before January 1, 1989(Repealed). |
Section 15.55.027. Use of common production facilities between leases or properties(Repealed). |
Section 15.55.030. Economic limit factor for casinghead gas produced before 1/1/95(Repealed). |
Section 15.55.040. Interim taxation of gas well gas(Repealed). |
Section 15.55.045. Economic limit factor for distillate or condensate produced before 1/1/95(Repealed). |
Section 15.55.050. Gas run through a gas processing plant(Repealed). |
Section 15.55.052. Reasonable allowance for processing gas in a gas processing plant and for transporting gas from its point of production to a gas processing plant(Repealed). |
Section 15.55.060. Lease identification number(Repealed). |
Section 15.55.070. Penalty for gas flared before 1/1/95(Repealed). |
Section 15.55.071. Gas flared(Repealed). |
Section 15.55.080. Interest(Repealed). |
Section 15.55.090. Significant digits in economic limit factors(Repealed). |
Section 15.55.100. Average API gravity(Repealed). |
Section 15.55.110. Application of early development incentive credit against production tax(Repealed). |
Section 15.55.115. Accounting for shrinkage when oil and NGLs are commingled(Repealed). |
Section 15.55.120. Payment and reporting procedures(Repealed). |
Section 15.55.122. Supplemental submissions(Repealed). |
Section 15.55.140. Processing cost deduction for a downstream gas plant. |
Section 15.55.141. Methodology for calculating certain gas processing cost deductions. |
Section 15.55.150. Valuation of oil or gas produced before 1/1/95(Repealed). |
Section 15.55.151. Gross value of oil or gas at the point of production. |
Section 15.55.160. Sales price for oil or gas produced before 1/1/95(Repealed). |
Section 15.55.161. Sales price for oil or gas. |
Section 15.55.163. Valuation of oil run through a North Slope field topping plant. |
Section 15.55.165. Estimated payment of taxes based on market value for oil produced before 1/1/95(Repealed). |
Section 15.55.167. Transition rule for payment of estimated tax for third quarter 1990(Deleted). |
Section 15.55.170. Prevailing value for oil produced before 1/1/95(Repealed). |
Section 15.55.171. Prevailing value for oil. |
Section 15.55.172. Prevailing value for gas produced before 1/1/95(Repealed). |
Section 15.55.173. Prevailing value for gas. |
Section 15.55.175. Allocation of value between oil and NGLs(Repealed). |
Section 15.55.177. Publication of information related to prevailing value determinations for gas. |
Section 15.55.180. Choice of methods for determining reasonable cost of transportation for oil and gas produced before July 1, 2007. |
Section 15.55.181. Comparison of actual and reasonable costs of transportation for oil and gas produced after June 30, 2007. |
Section 15.55.190. Calculation of reasonable costs of transportation for oil or gas produced before 1/1/95(Repealed). |
Section 15.55.191. Calculation of reasonable costs of transportation for oil or gas produced before July 1, 2007. |
Section 15.55.192. Monthly share of annual transportation costs. |
Section 15.55.193. Calculation of costs of transportation for oil and gas produced after June 30, 2007. |
Section 15.55.197. Methodology to determine certain transportation costs for pipelines and gas treatment plants. |