Alaska Administrative Code — Title 15 (Revenue)
15 AAC 55.410
Tax on production tax value of oil and gas
# (a)
The tax levied by AS 43.55.011(e) is levied for a calendar year for all taxable oil and gas produced during all months of the calendar year.
# (b)
Repealed 9/20/2020.
# (c)
AS 43.55.011(e)(1) applies to oil and gas produced before January 1, 2014. AS
43.55.011(e)(2) applies to oil and gas produced after December 31, 2013, and before January 1,
2022. AS 43.55.011(e)(3) applies to oil and gas produced after December 31, 2021.
(Eff. 5/3/2007, Register 182; am 10/21/2009, Register 192; am 12/25/2013, Register 208; am
3/1/2017, Register 221; am 9/20/2020, Register 235; am 1/1/2022, Register 240)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.55.011 AS 43.55.110
Amendment history
Eff. 5/3/2007, Register 182; am 10/21/2009, Register 192; am 12/25/2013, Register 208; am 3/1/2017, Register 221; am 9/20/2020, Register 235; am 1/1/2022, Register 240
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 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
- 55.330 · Transitional investment expenditure credits
- 55.335 · Additional nontransferable credits
- 55.337 · Tax credits for a municipal entity
- 55.340 · Cook Inlet credit provisions before July 1, 2007
- 55.341 · Credit provisions after June 30, 2007, and before January 1,…
- 55.345 · Procedures for applying certain tax credits
- 55.350 · Alternative tax credit for exploration expenditures for work
- 55.351 · Alternative tax credit for exploration expenditures for work
- 55.355 · Alternative oil and gas exploration tax credit claim for…
- 55.356 · Alternative oil and gas exploration tax credit claim for…
- 55.360 · Qualified exploration expenditures
- 55.365 · Transfer of a transferable tax credit certificate or…
- 55.370 · Applying production tax credit certificates against production…
- 55.375 · Order of applying tax credits
- 55.380 · Subtraction of tax credits in calculation of installment…
- 55.381 · Subtraction of tax credits in calculation of installment…
- 55.410 · Tax on production tax value of oil and gas
- 55.420 · Minimum tax for oil and gas produced before July 1, 2007
- 55.421 · Minimum tax for oil and gas produced after June 30, 2007
- 55.430 · Tax based on price index for oil and gas produced before July…
- 55.431 · Monthly tax amounts under AS 43.55.011(e) for oil and gas…
- 55.440 · Tax limitations for Cook Inlet and for gas used in the state
- 55.450 · Tax for oil and gas the ownership or right to which…
- 55.510 · Installment payments of estimated tax for oil and gas produced…
- 55.511 · Installment payments of estimated tax for oil and gas produced…
- 55.514 · Installment payments of estimated tax for oil and gas produced…
- 55.520 · Monthly filings
- 55.525 · Cash purchases of tax credit certificates
- 55.800 · Retroactive application of regulations
- 55.805 · Rules for 2007 mid-year statutory changes
- 55.810 · Heating value of gas
- 55.815 · Lease or property
- 55.820 · Retroactive changes
- 55.830 · Interest
- 55.840 · Penalties
- 55.850 · Calculation of average daily production