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 43.55.110. Administration.
Latest version.
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(a) The department may adopt regulations for the purpose of making and filing reports required by this chapter and otherwise necessary to the enforcement of this chapter.
(b) The department may require a sufficient bond from every person charged with the making and filing of reports and the payment of the tax. The bond shall run to the state and shall be conditioned upon the making and filing of reports as required by law, upon compliance with the regulations of the department, and for the prompt payment, by the principal on the bond, of all taxes due the state by virtue of this chapter.
(c) If reports required have not been filed, or are insufficient to furnish the information required by the department, the department shall institute, in the name of the state upon relation of the department, the necessary action or proceedings to enjoin the person from continuing operations until the reports are filed.
(d) Upon showing that the state is in danger of losing its claims or the property is being mismanaged, dissipated or concealed, a receiver shall be appointed at the suit of the state.
(e) The department may require that returns, statements, reports, notifications, and applications filed under this chapter be filed electronically in a form and manner approved or prescribed by the department.
(f) The department may require that payments required under this chapter be made electronically in a form and manner approved or prescribed by the department.
(g) Notwithstanding AS 44.62, the department may issue, for the information and guidance of producers, explorers, and other interested persons, advisory bulletins stating the department's interpretation of provisions of this chapter and of regulations adopted under this chapter. Unless otherwise provided by the department by regulation, interpretations stated in the advisory bulletins are not binding on the department or others.
(h) Subject to legislative appropriation, the department may compensate a person who provides information to the department about noncompliance with the provisions of this chapter by an explorer or a producer of oil or gas if that information leads to the collection of additional taxes, penalties, or interest from the producer. The amount of compensation under this subsection may not exceed the lesser of $500,000 or 10 percent of the additional tax, penalty, or interest collected as a result of the information. A state employee or an agent of the state is not eligible for compensation under this subsection.
(i) A person who, under (h) of this section, provides, in bad faith, to the department erroneous information about noncompliance with the provisions of this chapter by an explorer or producer of oil or gas shall pay to the
(1) department all expenses related to the department's investigation of the alleged noncompliance; and
(2) explorer or producer about whom the noncompliance was alleged all expenses that are incurred by the explorer or producer relating to the department's investigation of the alleged noncompliance.
Notes
Implemented As
15 AAC 05.010
15 AAC 05.020
15 AAC 05.030
15 AAC 05.035
15 AAC 05.040
15 AAC 55.021
15 AAC 55.140
15 AAC 55.141
15 AAC 55.151
15 AAC 55.161
15 AAC 55.171
15 AAC 55.173
15 AAC 55.177
15 AAC 55.180
15 AAC 55.181
15 AAC 55.191
15 AAC 55.192
15 AAC 55.193
15 AAC 55.195
15 AAC 55.196
15 AAC 55.197
15 AAC 55.205
15 AAC 55.206
15 AAC 55.211
15 AAC 55.212
15 AAC 55.213
15 AAC 55.215
15 AAC 55.223
15 AAC 55.224
15 AAC 55.245
15 AAC 55.250
15 AAC 55.260
15 AAC 55.270
15 AAC 55.271
15 AAC 55.275
15 AAC 55.280
15 AAC 55.290
15 AAC 55.305
15 AAC 55.310
15 AAC 55.315
15 AAC 55.320
15 AAC 55.325
15 AAC 55.330
15 AAC 55.335
15 AAC 55.340
15 AAC 55.341
15 AAC 55.345
15 AAC 55.350
15 AAC 55.351
15 AAC 55.355
15 AAC 55.356
15 AAC 55.360
15 AAC 55.365
15 AAC 55.370
15 AAC 55.375
15 AAC 55.380
15 AAC 55.381
15 AAC 55.410
15 AAC 55.420
15 AAC 55.421
15 AAC 55.430
15 AAC 55.431
15 AAC 55.440
15 AAC 55.450
15 AAC 55.510
15 AAC 55.511
15 AAC 55.520
15 AAC 55.800
15 AAC 55.805
15 AAC 55.810
15 AAC 55.815
15 AAC 55.830
15 AAC 55.840
15 AAC 55.850
15 AAC 55.860
15 AAC 55.900
History
(Sec. 13 ch 7 ESLA 1955; am Sec. 52 ch 1 SSSLA 2007)