Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.55.017
Relation to other taxes
# (a)
Except as provided in this chapter, the taxes imposed by this chapter are in place of all taxes now imposed by the state or any of its municipalities, and neither the state nor a municipality may impose a tax on
# (1)
producing oil or gas leases;
# (2)
oil or gas produced or extracted in the state;
# (3)
the value of intangible drilling and development costs, as described in 26 U.S.C. 263(c)
(Internal Revenue Code), as amended through January 1, 1974.
# (b)
The taxes imposed by this chapter are in place of all taxes imposed by a municipality upon oil or gas in place or nonproducing oil or gas leases or properties.
# (c)
The taxes imposed by this chapter are not in place of the tax imposed by income taxes, franchise taxes, or taxes upon the retail sale of oil or gas products.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 43.55.010 · Gross production tax
- 43.55.011 · Oil and gas production tax
- 43.55.012 · Adjustment in tax rates
- 43.55.013 · Economic limit factor
- 43.55.014 · Payment in gas of tax for gas
- 43.55.015 · Tax per barrel of oil
- 43.55.016 · Gas production tax
- 43.55.017 · Relation to other taxes
- 43.55.018 · Credit against tax
- 43.55.019 · Oil or gas producer education credit. [See delayed repeal…
- 43.55.020 · Payment of tax
- 43.55.021 · Alaska veterans' memorial endowment fund contribution credit
- 43.55.023 · Tax credits for certain losses and expenditures
- 43.55.024 · Additional nontransferable tax credits
- 43.55.025 · Alternative tax credit for oil and gas exploration
- 43.55.028 · Oil and gas tax credit fund established; cash purchases of…
- 43.55.029 · Assignment of tax credit certificate
- 43.55.030 · Filing of statements
- 43.55.040 · Powers of Department of Revenue
- 43.55.050 · Incorrect returns
- 43.55.060 · Delinquency
- 43.55.070 · Lien for tax
- 43.55.075 · Limitation on assessment and amended returns
- 43.55.080 · Collection and deposit of revenue
- 43.55.090 · Refunds
- 43.55.100 · Acceptance of deductions
- 43.55.110 · Administration
- 43.55.120 · Noncompliance and false reports
- 43.55.135 · Measurement
- 43.55.140 · 43.55.140
- 43.55.150 · Determination of gross value at the point of production
- 43.55.160 · Determination of production tax value of oil and gas
- 43.55.165 · Lease expenditures
- 43.55.170 · Adjustments to lease expenditures
- 43.55.180 · Required report
- 43.55.200 · Surcharge levied
- 43.55.201 · Surcharge levied
- 43.55.210 · Disposition of proceeds of surcharge
- 43.55.211 · Use of revenue derived from surcharge
- 43.55.220 · Use of revenue derived from surcharge