Monthly share of annual transportation costs

# (a)

For purposes of AS 43.55.160(c), a producer shall determine the appropriate monthly share of the producer's costs of transportation for a calendar year using an acceptable method under this section that the producer chooses for this purpose and applying that method consistently for all months of the calendar year. An acceptable method is

# (1)

a method that the producer used consistently in calculating its tax under AS 43.55 during calendar year 2005;

# (2)

any of the following methods as applicable:

(A) for transportation described in 15 AAC 55.193(b)(1), (2), (4)(A), or (5),

(i) use of the actual or reasonable costs of transportation, as applicable, of the oil and gas produced or shipped during the month in question and that are allowable under 15 AAC 55.193; or

(ii) use of the per barrel, per Mcf, or per MMBTU annual average of the actual or reasonable costs of transportation, as applicable, for the oil or gas produced or shipped during the calendar year and that are allowable under 15 AAC 55.193;

(B) for transportation described in 15 AAC 55.193(b)(3), (4)(B), or (6), use of the per barrel, per Mcf, or per MMBTU annual average of the actual or reasonable costs of transportation, as applicable, of the oil or gas produced or shipped during the calendar year and that are allowable under 15 AAC 55.193; or

# (3)

another method that is approved by the department as fairly representing the appropriate monthly share of the producer's transportation costs for a calendar year.

# (b)

A producer may not shift transportation costs between months for the purpose of reducing a tax levied by AS 43.55.011(g), as that provision read on June 30, 2007, or a tax levied by AS 43.55.011(e).
(Eff. 5/3/2007, Register 182; am 4/30/2010, Register 194; am 9/20/2020, Register 235) Statutory Authority:
Authority:
AS 43.05.080 AS 43.55.150
AS 43.55.110 AS 43.55.160