Alaska Administrative Code — Title 15 (Revenue)
15 AAC 21.003
Determinations based on findings of fact
Repealed.
(Eff. 2/22/79, Register 69; am 5/21/81, Register 78; am 3/26/82, Register 81; repealed
9/20/2020, Register 235)
Editor's note:
In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.065 as AS
43.20.142.
As of Register 204 (January 2013), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to the authority citation that follows 15 AAC 21.003, so that the citation to former AS 43.20.065 now refers to the renumbered statute, AS 43.20.142.
Amendment history
Eff. 2/22/79, Register 69; am 5/21/81, Register 78; am 3/26/82, Register 81; repealed 9/20/2020, Register 235
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 21.001 · Findings of fact
- 21.003 · Determinations based on findings of fact
- 21.005 · Requirement of alternative allocation and apportionment method
- 21.010 · Persons subject to this chapter
- 21.020 · Taxpayers having income from other activities
- 21.030 · Consolidated business
- 21.040 · Attribution of income
- 21.050 · Net taxable income
- 21.060 · Surtax exemption
- 21.065 · Tax rates
- 21.070 · Treatment of net losses realized under this chapter
- 21.080 · Reserved
- 21.100 · Taxable production income
- 21.110 · Gross production revenue
- 21.120 · Value at the point of production
- 21.122 · Sales price
- 21.124 · Prevailing value for oil
- 21.125 · Prevailing value for gas
- 21.128 · Choice of methods for determining reasonable cost of…
- 21.130 · Calculation of reasonable costs of transportation
- 21.140 · Extraordinary production revenue (or loss)
- 21.150 · Reserved
- 21.200 · Deductions from gross production revenue - In general
- 21.210 · Deduction for royalty
- 21.215 · Deduction for Native corporation revenue sharing
- 21.220 · Deduction for production taxes
- 21.230 · Deduction for ad valorem taxes
- 21.235 · Deduction for crude oil windfall profit tax
- 21.240 · Deduction for direct operating costs
- 21.250 · Deduction for acquisition costs
- 21.260 · Deduction for development costs
- 21.270 · Deduction for exploration costs
- 21.280 · Deduction for uncapitalized interest
- 21.290 · Deduction for general overhead and administrative expense
- 21.300 · Taxable oil pipeline income
- 21.310 · Operating revenues (oil pipelines)
- 21.320 · Extraordinary operating revenues and losses (oil pipelines)
- 21.330 · Reserved
- 21.350 · Operating expenses (oil pipeline)
- 21.360 · Reserved