Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 55. Oil and Gas Production Tax and Oil Surcharge
Section 135. Measurement.
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AS 43.55.135. Measurement.

For the purposes of AS 43.55.011 - 43.55.180, except as otherwise provided, oil is measured in terms of a "barrel of oil" and gas is measured in terms of a "cubic foot of gas."

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