Alaska Administrative Code — Title 15 (Revenue)

15 AAC 55.190

Calculation of reasonable costs of transportation for oil or gas

Official textakleg.govlast amended
Amendment history

Eff. 1/6/80, Register 73; am 5/21/81, Register 78; am 1/1/95, Register 132; repealed 1/1/2000, Register 152

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

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In this chapter (40 sections)
  1. 55.115 · Accounting for shrinkage when oil and NGLs are commingled
  2. 55.120 · Payment and reporting procedures
  3. 55.122 · Supplemental submissions
  4. 55.140 · Processing cost deduction for a downstream gas plant
  5. 55.141 · Methodology for calculating certain gas processing cost…
  6. 55.150 · Valuation of oil or gas produced before 1/1/95
  7. 55.151 · Gross value of oil or gas at the point of production
  8. 55.160 · Sales price for oil or gas produced before 1/1/95
  9. 55.161 · Sales price for oil or gas
  10. 55.163 · Valuation of oil run through a North Slope field topping plant
  11. 55.165 · Estimated payment of taxes based on market value for oil…
  12. 55.167 · Transition rule for payment of estimated tax for third quarter…
  13. 55.170 · Prevailing value for oil produced before 1/1/95
  14. 55.171 · Prevailing value for oil
  15. 55.172 · Prevailing value for gas produced before 1/1/95
  16. 55.173 · Prevailing value for gas
  17. 55.175 · Allocation of value between oil and NGLs
  18. 55.177 · Publication of information related to prevailing value…
  19. 55.180 · Choice of methods for determining reasonable cost of…
  20. 55.181 · Comparison of actual and reasonable costs of transportation…
  21. 55.190 · Calculation of reasonable costs of transportation for oil or…
  22. 55.191 · Calculation of reasonable costs of transportation for oil or…
  23. 55.192 · Monthly share of annual transportation costs
  24. 55.193 · Calculation of costs of transportation for oil and gas…
  25. 55.195 · Return on investment or cost of capital allowance to be used in
  26. 55.196 · Cost of capital allowance to be used in calculation of costs…
  27. 55.197 · Methodology to determine certain transportation costs for…
  28. 55.200 · Retroactive adjustments
  29. 55.205 · Calculation of production tax values for oil and gas produced…
  30. 55.206 · Calculation of production tax values for oil and gas produced…
  31. 55.208 · Calculation of adjusted lease expenditures and production tax…
  32. 55.210 · Definitions
  33. 55.211 · Gross value reductions
  34. 55.212 · Procedures relating to gross value reductions
  35. 55.213 · Methodologies under AS 43.55.160(f)(3)
  36. 55.214 · Duration of gross value reductions
  37. 55.215 · Applicability of lease expenditures
  38. 55.217 · Carried-forward annual losses after December 31, 2017
  39. 55.220 · Oil and gas exploration tax credit
  40. 55.223 · Cook Inlet lease expenditures incurred before July 1, 2007
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