Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.55. OIL AND GAS PRODUCTION TAX AND OIL SURCHARGE. |
Article 43.55.01. OIL AND GAS PRODUCTION TAX. |
Section 43.55.010. Gross production tax. [Repealed, Sec. 9 ch 136 SLA 1977]. |
Section 43.55.011. Oil and gas production tax. |
Section 43.55.012. Adjustment in tax rates. [Repealed, Sec. 34 ch 2 TSSLA 2006]. |
Section 43.55.013. Economic limit factor. [Repealed, Sec. 34 ch 2 TSSLA 2006]. |
Section 43.55.014. Payment in gas of tax for gas. |
Section 43.55.015. Tax per barrel of oil. [Repealed, Sec. 9 ch 136 SLA 1977]. |
Section 43.55.016. Gas production tax. [Repealed, Sec. 34 ch 2 TSSLA 2006]. |
Section 43.55.017. Relation to other taxes. |
Section 43.55.018. Credit against tax. [Repealed, Sec. 18 ch 116 SLA 1981]. |
Section 43.55.019. Oil or gas producer education credit. |
Section 43.55.020. Payment of tax. |
Section 43.55.021. Alaska veterans' memorial endowment fund contribution credit. [Repealed, Sec. 25 ch 46 SLA 2002]. |
Section 43.55.023. Tax credits for certain losses and expenditures. |
Section 43.55.024. Additional nontransferable tax credits. |
Section 43.55.025. Alternative tax credit for oil and gas exploration. |
Section 43.55.028. Oil and gas tax credit fund established; cash purchases of tax credit certificates. |
Section 43.55.029. Assignment of tax credit certificate. |
Section 43.55.030. Filing of statements. |
Section 43.55.040. Powers of Department of Revenue. |
Section 43.55.050. Incorrect returns. |
Section 43.55.060. Delinquency. |
Section 43.55.070. Lien for tax. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035]. |
Section 43.55.075. Limitation on assessment and amended returns. |
Section 43.55.080. Collection and deposit of revenue. |
Section 43.55.090. Refunds. |
Section 43.55.100. Acceptance of deductions. [Repealed, Sec. 15 ch 101 SLA 1972]. |
Section 43.55.110. Administration. |
Section 43.55.135. Measurement. |
Section 43.55.140. [Renumbered as AS 43.55.900]. |
Section 43.55.150. Determination of gross value at the point of production. |
Section 43.55.160. Determination of production tax value of oil and gas. |
Section 43.55.165. Lease expenditures. |
Section 43.55.170. Adjustments to lease expenditures. |
Section 43.55.180. Required report. |
Section 43.55.120. - 43.55.130. Noncompliance and false reports. [Repealed, Sec. 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290]. |