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Alaska Administrative Code — Title 15 (Revenue)

15 AAC 55.245

Lease expenditures under operating agreements

Official textakleg.govlast amended

# (a)

Repealed 12/4/2010.

# (b)

Repealed 12/4/2010.

# (c)

Repealed 12/4/2010.

# (d)

The department will not approve or require use of operating agreements under former AS
43.55.165(c) or (d).
(Eff. 5/3/2007, Register 182; am 12/4/2010, Register 196)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.55.160 AS 43.55.170
AS 43.55.110 AS 43.55.165

Amendment history

Eff. 5/3/2007, Register 182; am 12/4/2010, Register 196

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

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In this chapter (40 sections)
  1. 55.196 · Cost of capital allowance to be used in calculation of costs…
  2. 55.197 · Methodology to determine certain transportation costs for…
  3. 55.200 · Retroactive adjustments
  4. 55.205 · Calculation of production tax values for oil and gas produced…
  5. 55.206 · Calculation of production tax values for oil and gas produced…
  6. 55.208 · Calculation of adjusted lease expenditures and production tax…
  7. 55.210 · Definitions
  8. 55.211 · Gross value reductions
  9. 55.212 · Procedures relating to gross value reductions
  10. 55.213 · Methodologies under AS 43.55.160(f)(3)
  11. 55.214 · Duration of gross value reductions
  12. 55.215 · Applicability of lease expenditures
  13. 55.217 · Carried-forward annual losses after December 31, 2017
  14. 55.220 · Oil and gas exploration tax credit
  15. 55.223 · Cook Inlet lease expenditures incurred before July 1, 2007
  16. 55.224 · Lease expenditures incurred after June 30, 2007, for Cook…
  17. 55.225 · Oil and gas exploration tax credit claim
  18. 55.230 · Qualified exploration expenditures
  19. 55.235 · Transfer of a production tax credit certificate
  20. 55.240 · Applying production tax credit certificates against production…
  21. 55.245 · Lease expenditures under operating agreements
  22. 55.250 · Standards for lease expenditures other than overhead
  23. 55.260 · Direct charges
  24. 55.270 · Overhead before March 1, 2010
  25. 55.271 · Overhead on or after March 1, 2010
  26. 55.275 · Exclusions from lease expenditures
  27. 55.280 · Adjustments to lease expenditures
  28. 55.290 · When cost is incurred
  29. 55.305 · Application of tax credits
  30. 55.310 · Qualified capital expenditure credits
  31. 55.315 · Carried-forward annual loss credits
  32. 55.320 · Transferable tax credit certificates
  33. 55.325 · Cash purchases of tax credit certificates
  34. 55.330 · Transitional investment expenditure credits
  35. 55.335 · Additional nontransferable credits
  36. 55.337 · Tax credits for a municipal entity
  37. 55.340 · Cook Inlet credit provisions before July 1, 2007
  38. 55.341 · Credit provisions after June 30, 2007, and before January 1,…
  39. 55.345 · Procedures for applying certain tax credits
  40. 55.350 · Alternative tax credit for exploration expenditures for work
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