Alaska Administrative Code — Title 15 (Revenue)
15 AAC 21.220
Deduction for production taxes
Official textakleg.govlast amended
Repealed.
(Eff. 2/22/79, Register 69; repealed 9/20/2020, Register 235)
Amendment history
Eff. 2/22/79, Register 69; repealed 9/20/2020, Register 235
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 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
- 21.400 · Taxable gas pipeline income
- 21.410 · Operating revenues (gas pipelines)
- 21.420 · Extraordinary operating revenues and losses (gas pipelines)
- 21.430 · Reserved
- 21.450 · Operating expenses (gas pipelines)