Alaska Administrative Code — Title 15 (Revenue)
15 AAC 55.195
Return on investment or cost of capital allowance to be used in
Official textakleg.govlast amended
calculation of costs of transportation for oil or gas, other than certain LNG or vessel transportation costs for oil or gas produced on or after January 1, 2003.
Repealed.
(Eff. 1/1/2000, Register 152; am 1/1/2002, Register 160; am 1/1/2003, Register 164; am
5/3/2007, Register 182; am 4/30/2010, Register 194; am 3/1/2017, Register 221; repealed
1/1/2020, Register 232)
Amendment history
Eff. 1/1/2000, Register 152; am 1/1/2002, Register 160; am 1/1/2003, Register 164; am 5/3/2007, Register 182; am 4/30/2010, Register 194; am 3/1/2017, Register 221; repealed 1/1/2020, Register 232
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 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…
- 55.192 · Monthly share of annual transportation costs
- 55.193 · Calculation of costs of transportation for oil and gas…
- 55.195 · Return on investment or cost of capital allowance to be used in
- 55.196 · Cost of capital allowance to be used in calculation of costs…
- 55.197 · Methodology to determine certain transportation costs for…
- 55.200 · Retroactive adjustments
- 55.205 · Calculation of production tax values for oil and gas produced…
- 55.206 · Calculation of production tax values for oil and gas produced…
- 55.208 · Calculation of adjusted lease expenditures and production tax…
- 55.210 · Definitions
- 55.211 · Gross value reductions
- 55.212 · Procedures relating to gross value reductions
- 55.213 · Methodologies under AS 43.55.160(f)(3)
- 55.214 · Duration of gross value reductions
- 55.215 · Applicability of lease expenditures
- 55.217 · Carried-forward annual losses after December 31, 2017
- 55.220 · Oil and gas exploration tax credit
- 55.223 · Cook Inlet lease expenditures incurred before July 1, 2007
- 55.224 · Lease expenditures incurred after June 30, 2007, for Cook…
- 55.225 · Oil and gas exploration tax credit claim
- 55.230 · Qualified exploration expenditures
- 55.235 · Transfer of a production tax credit certificate