Alaska Administrative Code — Title 15 (Revenue)
15 AAC 55.021
Days of well operation
# (a)
An operator of a lease or property from which oil or gas is produced during a month before January 1, 2012 shall, no later than the last day of the following month, submit to the department a detailed account of the individual well data showing the number of days and fractions of days that each well operated for the month. If the lease or property is within a unit participating area or includes a unit participating area, the well data must be reported for the unit participating area.
# (b)
Repealed 5/3/2007.
# (c)
A well is operating for purposes of this section when the well is yielding oil or gas that is considered to be produced under AS 43.55 and this chapter. An injection well, or a well yielding only gas that is not considered to be produced under 15 AAC 55.151(e), is not operating within the meaning of this section.
# (d)
Repealed 5/3/2007.
# (e)
Repealed 5/3/2007.
# (f)
A hole drilled or bored in the ground to produce oil or gas, or both, is a single well, regardless of how many completions or lateral extensions that hole contains; how many pools, formations, or zones are produced through that hole; or whether that hole produces both oil and gas.
# (g)
Repealed 5/3/2007.
# (h)
Repealed 5/3/2007.
# (i)
Repealed 1/1/2000.
(Eff. 1/1/95, Register 132; am 1/1/2000, Register 152; am 1/1/2002, Register 160; am 5/3/2007, Register 182; am 10/21/2009, Register 192) Statutory Authority:
Authority:
AS 43.05.080 AS 43.55.110
AS 43.55.030 AS 43.55.180
Amendment history
Eff. 1/1/95, Register 132; am 1/1/2000, Register 152; am 1/1/2002, Register 160; am 5/3/2007, Register 182; am 10/21/2009, Register 192
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 55.010 · Monthly production rate at the economic limit for oil or gas…
- 55.011 · Determination of applicable tax rate for oil and monthly…
- 55.020 · Well days for oil or gas produced before 1/1/95
- 55.021 · Days of well operation
- 55.025 · Computation of economic limit factor after 10 years of…
- 55.027 · Use of common production facilities between leases or…
- 55.030 · Economic limit factor for casinghead gas produced before 1/1/95
- 55.040 · Interim taxation of gas well gas
- 55.045 · Economic limit factor for distillate or condensate produced…
- 55.050 · Gas run through a gas processing plant
- 55.052 · Reasonable allowance for processing gas in a gas processing…
- 55.060 · Lease identification number
- 55.070 · Penalty for gas flared before 1/1/95
- 55.071 · Gas flared
- 55.080 · Interest
- 55.090 · Significant digits in economic limit factors
- 55.100 · Average API gravity
- 55.110 · Application of early development incentive credit against…
- 55.115 · Accounting for shrinkage when oil and NGLs are commingled
- 55.120 · Payment and reporting procedures
- 55.122 · Supplemental submissions
- 55.140 · Processing cost deduction for a downstream gas plant
- 55.141 · Methodology for calculating certain gas processing cost…
- 55.150 · Valuation of oil or gas produced before 1/1/95
- 55.151 · Gross value of oil or gas at the point of production
- 55.160 · Sales price for oil or gas produced before 1/1/95
- 55.161 · Sales price for oil or gas
- 55.163 · Valuation of oil run through a North Slope field topping plant
- 55.165 · Estimated payment of taxes based on market value for oil…
- 55.167 · Transition rule for payment of estimated tax for third quarter…
- 55.170 · Prevailing value for oil produced before 1/1/95
- 55.171 · Prevailing value for oil
- 55.172 · Prevailing value for gas produced before 1/1/95
- 55.173 · Prevailing value for gas
- 55.175 · Allocation of value between oil and NGLs
- 55.177 · Publication of information related to prevailing value…
- 55.180 · Choice of methods for determining reasonable cost of…
- 55.181 · Comparison of actual and reasonable costs of transportation…
- 55.190 · Calculation of reasonable costs of transportation for oil or…
- 55.191 · Calculation of reasonable costs of transportation for oil or…