Alaska Administrative Code — Title 15 (Revenue)

15 AAC 55.800

Retroactive application of regulations

Official textakleg.govlast amended Jan 01, 2022106 subsections

# (a)

Except as otherwise provided in this section, the following provisions apply retroactively to April 1, 2006, to oil and gas produced after March 31, 2006:

# (1)

15 AAC 55.192;

# (2)

repealed 9/20/2020;

# (3)

15 AAC 55.215, except changes to 15 AAC 55.215(d) and (e), effective December 6,
2018 apply retroactively to January 1, 2013 and except for the amendments effective January 1, 2022;

# (4)

repealed 9/20/2020;

# (5)

15 AAC 55.245, as amended effective December 4, 2010;

# (6)

repealed 9/20/2020;

# (7)

15 AAC 55.275, except for the amendments effective January 1, 2022;

# (8)

15 AAC 55.280, as repealed and readopted effective December 4, 2010;

# (9)

15 AAC 55.290 - 15 AAC 55.315(a) except 15 AAC 55.305(a) and (c) and 15 AAC
55.315(a), as amended effective January 1, 2018, apply retroactively to July 28, 2017;

# (10)

15 AAC 55.335 - 15 AAC 55.337;

# (11)

15 AAC 55.345 - 15 AAC 55.351, except 15 AAC 55.351(d) as amended effective
March 1, 2017, and as amended effective January 1, 2018, and 15 AAC 55.351(e) as adopted effective March 1, 2017;

# (12)

15 AAC 55.370 - 15 AAC 55.375, except 15 AAC 55.370(c), (d), and (e) as amended effective January 1, 2018, apply retroactively to July 28, 2017, and 15 AAC 55.375(a) and (c), as amended effective March 1, 2017;

# (13)

15 AAC 55.410, except 15 AAC 55.410(c), as amended effective March 1, 2017 and except as amended effective January 1, 2022;

# (14)

repealed 9/20/2020;

# (15)

repealed 9/20/2020;

# (16)

15 AAC 55.440;

# (17)

repealed 9/20/2020;

# (18)

15 AAC 55.810;

# (19)

15 AAC 55.850;

# (20)

15 AAC 55.900(a)(21) - (26) and (b)(21) - (25).

# (b)

15 AAC 55.830 applies retroactively to March 1, 2007.

# (c)

Except for purposes of calculating, under sec. 36(c)(1), ch. 2, TSSLA 2006 (Transitional Provisions), the amount of taxes that would have been levied on a producer by AS 43.55, as the provisions of that chapter read on March 31, 2006, the repeal of the following provisions applies retroactively to April 1, 2006, to oil and gas produced after March 31, 2006:

# (1)

15 AAC 55.010;

# (2)

15 AAC 55.011;

# (3)

15 AAC 55.021(b), (d), (e), (g), and (h);

# (4)

15 AAC 55.027;

# (5)

15 AAC 55.050;

# (6)

15 AAC 55.052;

# (7)

15 AAC 55.071;

# (8)

15 AAC 55.090;

# (9)

15 AAC 55.100;

# (10)

15 AAC 55.115;

# (11)

15 AAC 55.173(e) and (f);

# (12)

15 AAC 55.175;

# (13)

repealed 9/20/2020;

# (14)

repealed 9/20/2020;

# (15)

15 AAC 55.200;

# (16)

15 AAC 55.220;

# (17)

15 AAC 55.225;

# (18)

15 AAC 55.240;

# (19)

15 AAC 55.900(a)(6);

# (20)

15 AAC 55.900(a)(14);

# (21)

15 AAC 55.900(a)(16);

# (22)

15 AAC 55.900(b)(4) - (7).

# (d)

The repeal of 15 AAC 55.080 applies retroactively to March 1, 2007.

# (e)

Except for purposes of calculating, under sec. 36(c)(1), ch. 2, TSSLA 2006 (Transitional Provisions), the amount of taxes that would have been levied on a producer by AS 43.55, as the provisions of that chapter read on March 31, 2006, the changes to the following provisions, effective May 3, 2007, apply retroactively to April 1, 2006, to oil and gas produced after March 31, 2006:

# (1)

15 AAC 55.151;

# (2)

15 AAC 55.171(a), (g), (h), and (k);

# (3)

15 AAC 55.173(a) - (d);

# (4)

repealed 9/20/2020;

# (5)

repealed 1/1/2020;

# (6)

15 AAC 55.900(a)(7)(B) - (C), (9), and (11).

# (f)

Except as otherwise provided in this section, the following provisions apply retroactively to July 1, 2007:

# (1)

15 AAC 55.181;

# (2)

15 AAC 55.193;

# (3)

15 AAC 55.197;

# (4)

15 AAC 55.206, except as amended effective January 1, 2022;

# (5)

15 AAC 55.224, except as amended effective January 1, 2022;

# (6)

15 AAC 55.341;

# (7)

15 AAC 55.381, except as amended effective January 1, 2022;

# (8)

15 AAC 55.421, except as amended effective January 1, 2022;

# (9)

repealed 1/1/2022;

# (10)

15 AAC 55.511(a) - (d), except for the amendments effective January 1, 2022;

# (11)

15 AAC 55.900(b)(26) and (27).

# (g)

Repealed 9/20/2020.

# (h)

The repeal of 15 AAC 55.900(b)(20) applies retroactively to July 1, 2007.

# (i)

The provisions of 15 AAC 55.250 and 15 AAC 55.260, as amended effective December 4, 2010, apply retroactively to April 1, 2006, with respect to costs incurred before July 1, 2007, and otherwise apply retroactively to July 1, 2007.

# (j)

The changes to the following provisions, effective April 30, 2010, apply retroactively to July 1, 2007:

# (1)

15 AAC 55.151(b);

# (2)

15 AAC 55.151(c)(3);

# (3)

15 AAC 55.192;

# (4)

repealed 1/1/2020;

# (5)

repealed 1/1/2020.

# (k)

The provisions of 15 AAC 55.206(b) as amended effective March 1, 2017, and 15 AAC 55.224(d) as amended effective March 1, 2017 and December 6, 2018, apply retroactively to January 1, 2017, and otherwise apply retroactively to July 1, 2007.

# (l)

The provisions of 15 AAC 55.330(a) - (b), 15 AAC 55.330(d), 15 AAC 55.335(e) -
(g), and 15 AAC 55.440(b), as amended effective March 1, 2017, apply retroactively to January 1, 2017, and otherwise apply retroactively to April 1, 2006, for oil and gas produced after March 31, 2006.

# (m)

Except as otherwise provided in this section the following provisions apply retroactively to January 1, 2017:

# (1)

15 AAC 55.208;

# (2)

15 AAC 55.211l(h), as amended effective March 1, 2017;

# (3)

15 AAC 55.211(i);

# (4)

15 AAC 55.212(j) - (l), as amended effective March 1, 2017;

# (5)

15 AAC 55.214;

# (6)

15 AAC 55.224(e) - (f), except 15 AAC 55.224(f) as amended effective January 1,
2022;

# (7)

15 AAC 55.315(b);

# (8)

15 AAC 55.335(h);

# (9)

15 AAC 55.337;

# (10)

15 AAC 55.511(h);

# (11)

15 AAC 55.525, except 15 AAC 55.525(h)(2), (l), and (m) as amended effective
January 1, 2018 apply retroactively to July 1, 2017;

# (12)

15 AAC 55.850(b), as amended effective March 1, 2017;

# (13)

15 AAC 55.850(c);

# (14)

15 AAC 55.900(a)(44) - (46);

# (15)

15 AAC 55.900(b)(22), as amended effective March 1, 2017;

# (16)

15 AAC 55.900(b)(28).

# (n)

The changes to 15 AAC 55.511(c)(2), as amended effective March 1, 2017, apply retroactively to January 1, 2014.

# (o)

15 AAC 55.356(e) as amended effective January 1, 2018 applies retroactively to July 1, 2017;

# (p)

The following provisions apply retroactively to January 1, 2018:

# (1)

The changes to 15 AAC 55.206(b) and (f) effective December 6, 2018;

# (2)

15 AAC 55.206(h);

# (3)

The changes to 15 AAC 55.208(c) effective December 6, 2018;

# (4)

The changes to 15 AAC 55.211(h) effective December 6, 2018;

# (5)

15 AAC 55.215(h);

# (6)

15 AAC 55.217; except for the amendments effective January 1, 2022;

# (7)

15 AAC 55.511(i);

# (8)

The changes to 15 AAC 55.224(a) and (f) effective December 6, 2018;

# (9)

15 AAC 55.220(f)(11);

# (10)

15 AAC 55.900(b)(29).
(Eff. 5/3/2007, Register 182; am 10/21/2009, Register 192; am 2/27/2010, Register 193; am 4/30/2010, Register 194; am 12/4/2010, Register 196; am 3/1/2017, Register 221; am 1/1/2018, Register 224; am 12/6/2018, Register 228; am 1/1/2020, Register 232; am 9/20/2020, Register 235; am 1/1/2022, Register 240) Statutory Authority:
Authority:
AS 43.05.080 Sec. 72, ch. 1, Sec. 41, ch. 3,
AS 43.55.110 SSSLA 2007 SSSLA 2017
Sec. 37, ch. 2, Sec. 38, ch. 4, Sec. 42, ch. 3,
TSSLA 2006 4SSLA 2016 SSSLA 2017

Amendment history

Eff. 5/3/2007, Register 182; am 10/21/2009, Register 192; am 2/27/2010, Register 193; am 4/30/2010, Register 194; am 12/4/2010, Register 196; am 3/1/2017, Register 221; am 1/1/2018, Register 224; am 12/6/2018, Register 228; am 1/1/2020, Register 232; am 9/20/2020, Register 235; am 1/1/2022, Register 240

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

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