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 15.55.356. Alternative oil and gas exploration tax credit claim for expenditures for work performed after June 30, 2008, and for certain seismic exploration work performed before July 1, 2003.
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.