Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.55. Oil and Gas Production Tax and Oil Surcharge. |
Article 15.55.3. Tax Credits. |
Section 15.55.305. Application of tax credits. |
Section 15.55.310. Qualified capital expenditure credits. |
Section 15.55.315. Carried-forward annual loss credits. |
Section 15.55.320. Transferable tax credit certificates. |
Section 15.55.325. Cash purchases of tax credit certificates. |
Section 15.55.330. Transitional investment expenditure credits. |
Section 15.55.335. Additional nontransferable credits. |
Section 15.55.340. Cook Inlet credit provisions before July 1, 2007. |
Section 15.55.341. Credit provisions after June 30, 2007, and before January 1, 2011, for Cook Inlet and for gas used in the state. |
Section 15.55.345. Procedures for applying certain tax credits. |
Section 15.55.350. Alternative tax credit for exploration expenditures for work performed after June 30, 2003, and before July 1, 2008. |
Section 15.55.351. Alternative tax credit for exploration expenditures for work performed after June 30, 2008, and for certain seismic exploration work performed before July 1, 2003. |
Section 15.55.355. Alternative oil and gas exploration tax credit claim for expenditures for work performed after June 30, 2003, and before July 1, 2008. |
Section 15.55.360. Qualified exploration expenditures. |
Section 15.55.365. Transfer of a transferable tax credit certificate or production tax credit certificate. |
Section 15.55.370. Applying production tax credit certificates against production tax liability. |
Section 15.55.375. Order of applying tax credits. |
Section 15.55.380. Subtraction of tax credits in calculation of installment payment of estimated tax for oil and gas produced before July 1, 2007. |
Section 15.55.381. Subtraction of tax credits in calculation of installment payment of estimated tax for oil and gas produced after June 30, 2007. |
Section 15.55.410. Tax on production tax value of oil and gas. |
Section 15.55.420. Minimum tax for oil and gas produced before July 1, 2007. |
Section 15.55.421. Minimum tax for oil and gas produced after June 30, 2007. |
Section 15.55.430. Tax based on price index for oil and gas produced before July 1, 2007. |
Section 15.55.431. Monthly tax amounts under AS 43.55.011(e) for oil and gas produced after June 30, 2007 and before January 1, 2014. |
Section 15.55.440. Tax limitations for Cook Inlet and for gas used in the state. |
Section 15.55.450. Tax for oil and gas the ownership or right to which constitutes a landowner's royalty interest. |
Section 15.55.510. Installment payments of estimated tax for oil and gas produced before July 1, 2007. |
Section 15.55.511. Installment payments of estimated tax for oil and gas produced after June 30, 2007. |
Section 15.55.520. Monthly filings. |
Section 15.55.800. Retroactive application of regulations. |
Section 15.55.805. Rules for 2007 mid-year statutory changes. |
Section 15.55.810. Heating value of gas. |
Section 15.55.815. Lease or property. |
Section 15.55.820. Retroactive changes(Repealed). |
Section 15.55.830. Interest. |
Section 15.55.840. Penalties. |
Section 15.55.850. Calculation of average daily production. |
Section 15.55.860. Unitary rounding. |
Section 15.55.900. Definitions. |
Section 15.55.9660. Number of oil wells. |
Section 15.55.9670. Daily per well oil production. |
Section 15.55.9690. Sales production ratio. |
Section 15.55.9694. Tax rate changes based on wholesale price index. |
Section 15.55.9699. Point of valuation of oil. |
Section 15.55.9700. Definitions. |