Alaska Administrative Code — Title 15 (Revenue)
15 AAC 55.220
Oil and gas exploration tax credit
Official textakleg.govlast amended
Repealed.
(Eff. 1/1/2004, Register 168; repealed 5/3/2007, Register 182)
Amendment history
Eff. 1/1/2004, Register 168; repealed 5/3/2007, Register 182
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 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
- 55.240 · Applying production tax credit certificates against production…
- 55.245 · Lease expenditures under operating agreements
- 55.250 · Standards for lease expenditures other than overhead
- 55.260 · Direct charges
- 55.270 · Overhead before March 1, 2010
- 55.271 · Overhead on or after March 1, 2010
- 55.275 · Exclusions from lease expenditures
- 55.280 · Adjustments to lease expenditures
- 55.290 · When cost is incurred
- 55.305 · Application of tax credits
- 55.310 · Qualified capital expenditure credits
- 55.315 · Carried-forward annual loss credits
- 55.320 · Transferable tax credit certificates
- 55.325 · Cash purchases of tax credit certificates