Section 15.90.210. Gas subject to tax exemption.

	(a)  For purposes of AS 43.90.320(b), North Slope gas shipped through firm transportation capacity a producer acquired during the first binding open season or shipped in the firm transportation capacity described in a voucher received by the producer under AS 43.90.330 is North Slope gas that is transported  
		(1) on the Alaska mainline in the firm transportation capacity acquired through the bid, precedent agreement, and transportation services agreement required to qualify under 15 AAC 90.200(a)(1) - (3);  
		(2) in an amount no greater than that specified in the bid submitted under 15 AAC 90.200(a)(1); and  
		(3) for a term of years no longer than specified in the bid submitted under 15 AAC 90.200(a)(1), excluding any option for extension of the term of years.  
	(b)  Regardless of the transportation capacity in which it is transported, North Slope gas produced by a producer from a lease or property and transported on the Alaska mainline, or produced by a producer from multiple leases or properties and commingled before all or part of the commingled gas is transported on the Alaska mainline, consists of the following, in the same proportions as are found in the total amount of gas produced by the producer from that lease or property or from that group of leases or properties, respectively, excluding gas taken as royalty in kind and excluding gas produced before 2022 and used in the state that is not transported on the Alaska mainline:  
		(1) nontaxable gas;  
		(2) gas taxable under AS 43.55.011(e) other than gas used in the state if produced before 2022;  
		(3) gas taxable under AS 43.55.011(i);  
		(4) gas taxable under AS 43.55.011(e) and used in the state if produced before 2022.  

Authorities

43.90.300;43.90.320;43.90.330;43.90.410

Notes

Reference

15 AAC 90.220

Authority

AS 43.90.300 AS 43.90.320 AS 43.90.330 AS 43.90.410

History

Eff. 4/30/2010, Register 194