Alaska Administrative Code — Title 15 (Revenue)
15 AAC 90.230
Voucher for resource inducement
# (a)
To request an inducement voucher under AS 43.90.330, a person must apply for the inducement voucher on a form provided by the commissioners. No later than 30 days after notice is received, the applicant must provide other documents and information requested by the commissioners to determine whether the applicant meets the requirements of AS 43.90 and 15 AAC 90.200. Upon receipt of the application and other documents and information, the commissioners will make a joint determination on an application for an inducement voucher, and will issue an inducement voucher if the application is approved.
# (b)
To transfer an inducement voucher issued under (a) of this section, the holder of the voucher and the proposed transferee must file a joint application on a form provided by the commissioners. The joint application must include a copy of a binding contract between the holder and the proposed transferee for the sale and purchase of North Slope gas. No later than 30 days after notice is received, the applicants must provide other documents and information requested by the commissioners to determine whether to approve the transfer under AS 43.90.330 and 15 AAC 90.200. Upon receipt of the application and other documents and information, the commissioners will make a joint determination on the application, and will issue proof of transfer if the application is approved. A transfer is limited in time and quantity as set out in AS 43.90.330(c).
(Eff. 4/30/2010, Register 194)
Statutory Authority:
Authority:
AS 43.90.300 AS 43.90.330
AS 43.90.320 AS 43.90.410
Amendment history
Eff. 4/30/2010, Register 194
Source: official source document (full AAC Title 15 PDF)
In this chapter (8 sections)
- 90.010 · Application for reimbursement and appeal
- 90.020 · Accounting, budget reports and audits
- 90.030 · Qualified expenditures
- 90.200 · Qualification for tax exemption
- 90.210 · Gas subject to tax exemption
- 90.220 · Calculation of gas production tax obligation
- 90.230 · Voucher for resource inducement
- 90.900 · Definitions