Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.55.231
Surcharge not imposed
# (a)
The surcharge authorized by AS 43.55.201 is not levied during any fiscal year for which
(1) the legislature does not, during the regular or a special legislative session preceding the first day of the fiscal year, appropriate at least an amount equal to the amount determined under
# (b)
of this section from the general fund to the response account in the oil and hazardous substance release prevention and response fund; or
(2) the legislature, during the regular or a special legislative session preceding the first day of the fiscal year, appropriates at least the amount of money equal to the amount determined under
(b) of this section from the general fund to the response account in the oil and hazardous substance release prevention and response fund and that appropriation is vetoed or reduced by the governor.
(b) The amount of money required to be appropriated from the general fund to the response account in the oil and hazardous substance release prevention and response fund by (a) of this section is the amount, determined for the last day of the preceding fiscal year, that is the sum of the actual or estimated balance of
# (1)
the account maintained under AS 37.05.142 to account for all proceeds of the surcharge that are deposited into the general fund; and
# (2)
the portion of the balance of the response mitigation account established by AS
46.08.025(b) that originated from the recovery of money described in AS 46.08.025(a)(3).
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.55.221 · Suspension and reimposition of the surcharge
- 43.55.230 · Suspension and reimposition of the surcharge
- 43.55.231 · Surcharge not imposed
- 43.55.240 · Surcharge not imposed
- 43.55.299 · Definitions
- 43.55.300 · Surcharge levied
- 43.55.310 · Use of revenue derived from surcharge
- 43.55.890 · Disclosure of tax information
- 43.55.895 · Applicability to municipal entities
- 43.55.900 · Definitions