Chapter

Oil and Gas Production Tax and Oil Surcharge

AS 43.55.010— Gross production tax. [Repealed, § 9 ch 136 SLA 1977.]
AS 43.55.011— Oil and gas production tax
AS 43.55.012— Adjustment in tax rates. [Repealed, § 34 ch 2 TSSLA 2006.]
AS 43.55.013— Economic limit factor. [Repealed, § 34 ch 2 TSSLA 2006.]
AS 43.55.014— Payment in gas of tax for gas
AS 43.55.015— Tax per barrel of oil. [Repealed, § 9 ch 136 SLA 1977.]
AS 43.55.016— Gas production tax. [Repealed, § 34 ch 2 TSSLA 2006.]
AS 43.55.017— Relation to other taxes
AS 43.55.018— Credit against tax. [Repealed, § 18 ch 116 SLA 1981.]
AS 43.55.019— Oil or gas producer education credit. [See delayed repeal note.]
AS 43.55.020— Payment of tax
AS 43.55.021— Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46 SLA 2002.]
AS 43.55.023— Tax credits for certain losses and expenditures
AS 43.55.024— Additional nontransferable tax credits
AS 43.55.025— Alternative tax credit for oil and gas exploration
AS 43.55.028— Oil and gas tax credit fund established; cash purchases of tax credit certificates
AS 43.55.029— Assignment of tax credit certificate
AS 43.55.030— Filing of statements
AS 43.55.040— Powers of Department of Revenue
AS 43.55.050— Incorrect returns
AS 43.55.060— Delinquency
AS 43.55.070— Lien for tax. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.10.035.]
AS 43.55.075— Limitation on assessment and amended returns
AS 43.55.080— Collection and deposit of revenue
AS 43.55.090— Refunds
AS 43.55.100— Acceptance of deductions. [Repealed, § 15 ch 101 SLA 1972.]
AS 43.55.110— Administration
AS 43.55.135— Measurement
AS 43.55.140— [Renumbered as AS 43.55.900.]
AS 43.55.150— Determination of gross value at the point of production
AS 43.55.160— Determination of production tax value of oil and gas
AS 43.55.165— Lease expenditures
AS 43.55.170— Adjustments to lease expenditures
AS 43.55.180— Required report
AS 43.55.200— Surcharge levied. [Repealed, § 43 ch 128 SLA 1994.]
AS 43.55.201— Surcharge levied
AS 43.55.210— Disposition of proceeds of surcharge. [Repealed, § 43 ch 128 SLA 1994.]
AS 43.55.211— Use of revenue derived from surcharge
AS 43.55.220— Use of revenue derived from surcharge. [Repealed, § 43 ch 128 SLA 1994.]
AS 43.55.221— Suspension and reimposition of the surcharge
AS 43.55.230— Suspension and reimposition of the surcharge. [Repealed, § 43 ch 128 SLA 1994.]
AS 43.55.231— Surcharge not imposed
AS 43.55.240— Surcharge not imposed. [Repealed, § 43 ch 128 SLA 1994.]
AS 43.55.299— Definitions
AS 43.55.300— Surcharge levied
AS 43.55.310— Use of revenue derived from surcharge
AS 43.55.890— Disclosure of tax information
AS 43.55.895— Applicability to municipal entities
AS 43.55.900— Definitions