Alaska Administrative Code — Title 15 (Revenue)

15 AAC 21.330 - 15 AAC 21.340

Reserved

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

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In this chapter (40 sections)
  1. 21.125 · Prevailing value for gas
  2. 21.128 · Choice of methods for determining reasonable cost of…
  3. 21.130 · Calculation of reasonable costs of transportation
  4. 21.140 · Extraordinary production revenue (or loss)
  5. 21.150 · Reserved
  6. 21.200 · Deductions from gross production revenue - In general
  7. 21.210 · Deduction for royalty
  8. 21.215 · Deduction for Native corporation revenue sharing
  9. 21.220 · Deduction for production taxes
  10. 21.230 · Deduction for ad valorem taxes
  11. 21.235 · Deduction for crude oil windfall profit tax
  12. 21.240 · Deduction for direct operating costs
  13. 21.250 · Deduction for acquisition costs
  14. 21.260 · Deduction for development costs
  15. 21.270 · Deduction for exploration costs
  16. 21.280 · Deduction for uncapitalized interest
  17. 21.290 · Deduction for general overhead and administrative expense
  18. 21.300 · Taxable oil pipeline income
  19. 21.310 · Operating revenues (oil pipelines)
  20. 21.320 · Extraordinary operating revenues and losses (oil pipelines)
  21. 21.330 · Reserved
  22. 21.350 · Operating expenses (oil pipeline)
  23. 21.360 · Reserved
  24. 21.400 · Taxable gas pipeline income
  25. 21.410 · Operating revenues (gas pipelines)
  26. 21.420 · Extraordinary operating revenues and losses (gas pipelines)
  27. 21.430 · Reserved
  28. 21.450 · Operating expenses (gas pipelines)
  29. 21.460 · Reserved
  30. 21.500 · Taxable apportioned income
  31. 21.510 · Apportionable income
  32. 21.520 · Three-factor formula for apportionment
  33. 21.530 · Property factor
  34. 21.540 · Payroll factor
  35. 21.550 · Sales factor
  36. 21.560 · Reserved
  37. 21.600 · General rule
  38. 21.610 · Notice of commencement of taxable activity
  39. 21.620 · Partial years
  40. 21.630 · Expenses and net operating losses under the old tax
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