Alaska Administrative Code — Title 15 (Revenue)

15 AAC 21.215

Deduction for Native corporation revenue sharing

Official textakleg.govlast amended
Amendment history

Eff. 3/26/82, Register 81; repealed 9/20/2020, Register 235

Source: official source document (full AAC Title 15 PDF)

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

In this chapter (40 sections)
  1. 21.020 · Taxpayers having income from other activities
  2. 21.030 · Consolidated business
  3. 21.040 · Attribution of income
  4. 21.050 · Net taxable income
  5. 21.060 · Surtax exemption
  6. 21.065 · Tax rates
  7. 21.070 · Treatment of net losses realized under this chapter
  8. 21.080 · Reserved
  9. 21.100 · Taxable production income
  10. 21.110 · Gross production revenue
  11. 21.120 · Value at the point of production
  12. 21.122 · Sales price
  13. 21.124 · Prevailing value for oil
  14. 21.125 · Prevailing value for gas
  15. 21.128 · Choice of methods for determining reasonable cost of…
  16. 21.130 · Calculation of reasonable costs of transportation
  17. 21.140 · Extraordinary production revenue (or loss)
  18. 21.150 · Reserved
  19. 21.200 · Deductions from gross production revenue - In general
  20. 21.210 · Deduction for royalty
  21. 21.215 · Deduction for Native corporation revenue sharing
  22. 21.220 · Deduction for production taxes
  23. 21.230 · Deduction for ad valorem taxes
  24. 21.235 · Deduction for crude oil windfall profit tax
  25. 21.240 · Deduction for direct operating costs
  26. 21.250 · Deduction for acquisition costs
  27. 21.260 · Deduction for development costs
  28. 21.270 · Deduction for exploration costs
  29. 21.280 · Deduction for uncapitalized interest
  30. 21.290 · Deduction for general overhead and administrative expense
  31. 21.300 · Taxable oil pipeline income
  32. 21.310 · Operating revenues (oil pipelines)
  33. 21.320 · Extraordinary operating revenues and losses (oil pipelines)
  34. 21.330 · Reserved
  35. 21.350 · Operating expenses (oil pipeline)
  36. 21.360 · Reserved
  37. 21.400 · Taxable gas pipeline income
  38. 21.410 · Operating revenues (gas pipelines)
  39. 21.420 · Extraordinary operating revenues and losses (gas pipelines)
  40. 21.430 · Reserved
Full table of contents →