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 15.55.860. Unitary rounding.
Latest version.
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Unless otherwise specified, units must be rounded as follows: (1) dollar amounts to the nearest dollar; (2) barrel amounts to the nearest barrel; (3) Mcf to the nearest Mcf; (4) dollar per barrel amounts or dollars per Mcf amounts to the nearest 1/10 of a cent.
Authorities
43.05.080;43.55.110