Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.55.300
Surcharge levied
# (a)
Every producer of oil shall pay a surcharge of $.04 per barrel of oil produced from each lease or property in the state, less any oil the ownership or right to which is exempt from taxation.
# (b)
The surcharge imposed by (a) of this section is in addition to the tax imposed by AS
43.55.011 and is due on the last day of the month on oil produced from each lease or property during the preceding month. The surcharge is in addition to the surcharge imposed by AS 43.55.201 - 43.55.231.
# (c)
A producer of oil shall make a report of production on March 31 of the year following the calendar year of production and in the same manner and under the same penalties as required under AS 43.55.011 - 43.55.180.
# (d)
Oil not considered under AS 43.55.020(e) to be produced from a lease or property is not considered to be produced from a lease or property for purposes of this section.
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