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 15.55.800. Retroactive application of regulations.
Latest version.
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(a) The following provisions apply retroactively to April 1, 2006, to oil and gas produced after March 31, 2006: (1) 15 AAC 55.192; (2) 15 AAC 55.205; (3) 15 AAC 55.215; (4) 15 AAC 55.223; (5) 15 AAC 55.245, as amended effective December 4, 2010; (6) 15 AAC 55.270, as amended effective December 4, 2010, except 15 AAC 55.270(a)2)(C) and (e), which apply retroactively to July 1, 2007; (7) 15 AAC 55.275; (8) 15 AAC 55.280, as repealed and readopted effective December 4, 2010; (9) 15 AAC 55.290 - 15 AAC 55.315; (10) 15 AAC 55.330 - 15 AAC 55.340; (11) 15 AAC 55.345 - 15 AAC 55.355; (12) 15 AAC 55.370 - 15 AAC 55.380; (13) 15 AAC 55.410; (14) 15 AAC 55.420; (15) 15 AAC 55.430; (16) 15 AAC 55.440; (17) 15 AAC 55.510; (18) 15 AAC 55.810; (19) 15 AAC 55.850; (20 15 AAC 55.900(a)(21) - (26) and (b)(21) - (25). (b) 15 AAC 55.830 applies retroactively to March 1, 2007. (c) Except for purposes of calculating, under sec. 36(c)(1), ch. 2, TSSLA 2006 (Transitional Provisions), the amount of taxes that would have been levied on a producer by AS 43.55, as the provisions of that chapter read on March 31, 2006, the repeal of the following provisions applies retroactively to April 1, 2006, to oil and gas produced after March 31, 2006: (1) 15 AAC 55.010; (2) 15 AAC 55.011; (3) 15 AAC 55.021(b), (d), (e), (g), and (h); (4) 15 AAC 55.027; (5) 15 AAC 55.050; (6) 15 AAC 55.052; (7) 15 AAC 55.071; (8) 15 AAC 55.090; (9) 15 AAC 55.100; (10) 15 AAC 55.115; (11) 15 AAC 55.173(e) and (f); (12) 15 AAC 55.175; (13) 15 AAC 55.191(b)(6) and (7); (14) 15 AAC 55.191(t); (15) 15 AAC 55.200; (16) 15 AAC 55.220; (17) 15 AAC 55.225; (18) 15 AAC 55.240; (19) 15 AAC 55.900(a)(6); (20) 15 AAC 55.900(a)(14); (21) 15 AAC 55.900(a)(16); (22) 15 AAC 55.900(b)(4) - (7). (d) The repeal of 15 AAC 55.080 applies retroactively to March 1, 2007. (e) Except for purposes of calculating, under sec. 36(c)(1), ch. 2, TSSLA 2006 (Transitional Provisions), the amount of taxes that would have been levied on a producer by AS 43.55, as the provisions of that chapter read on March 31, 2006, the changes to the following provisions, effective May 3, 2007, apply retroactively to April 1, 2006, to oil and gas produced after March 31, 2006: (1) 15 AAC 55.151; (2) 15 AAC 55.171(a), (g), (h), and (k); (3) 15 AAC 55.173(a) - (d); (4) 15 AAC 55.191(b)(8); (5) 15 AAC 55.195(g) and (i); (6) 15 AAC 55.900(a)(7)(B) - (C), (9), and (11). (f) The following provisions apply retroactively to July 1, 2007: (1) 15 AAC 55.181; (2) 15 AAC 55.193; (3) 15 AAC 55.197; (4) 15 AAC 55.206; (5) 15 AAC 55.224; (6) 15 AAC 55.341; (7) 15 AAC 55.381; (8) 15 AAC 55.421; (9) 15 AAC 55.431; (10) 15 AAC 55.511(a) - (d); (11) 15 AAC 55.900(b)(26) and (27). (g) The provisions of 15 AAC 55.805 apply retroactively to July 1, 2007, insofar as that section affects the determination of tax for periods after June 30, 2007, and otherwise apply retroactively to January 1, 2007. (h) The repeal of 15 AAC 55.900(b)(20) applies retroactively to July 1, 2007. (i) The provisions of 15 AAC 55.250 and 15 AAC 55.260, as amended effective December 4, 2010, apply retroactively to April 1, 2006, with respect to costs incurred before July 1, 2007, and otherwise apply retroactively to July 1, 2007. (j) The changes to the following provisions, effective April 30, 2010, apply retroactively to July 1, 2007: (1) 15 AAC 55.151(b); (2) 15 AAC 55.151(c)(3); (3) 15 AAC 55.192; (4) 15 AAC 55.195(a); (5) 15 AAC 55.195(c)(1).
Authorities
43.05.080;43.55.110
Notes
Authority
AS 43.05.080 AS 43.55.110 Sec. 37, ch. 2, TSSLA 2006 Sec. 72, ch. 1, SSSLA 2007History
Eff. 5/3/2007, Register 182; am 10/21/2009, Register 192; am 2/27/2010, Register 193; am 4/30/2010, Register 194; am 12/4/2010, Register 196