Alaska Administrative Code — Title 15 (Revenue)
15 AAC 90.900
Definitions
# (a)
In this chapter, unless the context otherwise requires,
# (1)
"commissioners" means the commissioner of revenue and the commissioner of natural resources, acting jointly, as provided in AS 43.90.900;
# (2)
"department" means Department of Revenue;
# (3)
"fiscal year" means the period beginning July 1 and ending on June 30 of the following calendar year;
# (4)
"licensee" has the meaning given in AS 43.90.900;
# (5)
"project" has the meaning given in AS 43.90.900;
# (6)
"qualified activity" means an activity directly related to
(A) pursuing firm transportation commitments in a binding open season;
(B) securing financing for the project;
(C) obtaining a certificate of public convenience and necessity from the Federal Energy Regulatory Commission or the Regulatory Commission of Alaska; or
(D) satisfying a requirement of an agency with jurisdiction over the project including a Canadian regulatory agency;
# (7)
"lease or property" has the meaning given in AS 43.55.900;
# (8)
"North Slope gas" means gas produced from a lease or property in the state north of 68° North latitude.
# (b)
In AS 43.90 and this chapter, unless the context otherwise requires,
# (1)
"Alaska mainline"
(A) means, with respect to the pipeline system licensed under AS 43.90, the section of the pipeline system that is within this state, that originates at a point in or near Prudhoe Bay, and that terminates at one or more of the following locations:
(i) the Alaska/Yukon border near Beaver Creek;
(ii) Valdez; and
(B) does not include a gas pipeline between Point Thomson and Prudhoe Bay, a gas treatment plant on the North Slope, other facilities used to treat gas to meet pipeline specifications, or an LNG plant or terminal;
# (2)
"first binding open season" means the project's first open season
(A) in which the licensee requires binding bids for capacity from applicants; and
(B) that concludes no later than December 5, 2011.
(Eff. 11/30/2007, Register 184; am 4/30/2010, Register 194)
Statutory Authority:
Authority:
AS 43.90.110 AS 43.90.300 AS 43.90.400
AS 43.90.220 AS 43.90.320 AS 43.90.410
AS 43.90.230 AS 43.90.330
Amendment history
Eff. 11/30/2007, Register 184; am 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