Alaska Statutes: AS 43.55. Oil and Gas Production Tax and Oil Surcharge

Alaska Statutes. Title 43. Revenue and Taxation Chapter 55. Oil and Gas Production Tax and Oil Surcharge

previous: Section 295. Definitions.
next: Section 10. Gross Production Tax. [Repealed, Sec. 9 Ch 136 SLA 1977].

Chapter 55. Oil and Gas Production Taxes and Oil Surcharge

Section 10. Gross Production Tax. [Repealed, Sec. 9 Ch 136 SLA 1977].
Section 11. Oil and Gas Production Tax.
Section 12. Adjustment in Tax Rates. [Repealed, Sec. 34 Ch 2 TSSLA 2006].
Section 13. Economic Limit Factor. [Repealed, Sec. 34 Ch 2 TSSLA 2006].
Section 15. Tax Per Barrel of Oil. [Repealed, Sec. 9 Ch 136 SLA 1977].
Section 16. Gas Production Tax. [Repealed, Sec. 34 Ch 2 TSSLA 2006].
Section 17. Relation to Other Taxes.
Section 18. Credit Against Tax. [Repealed, Sec. 18 Ch 116 SLA 1981].
Section 19. Oil or Gas Producer Education Credit.
Section 20. Payment of Tax.
Section 21. Alaska Veterans' Memorial Endowment Fund Contribution Credit. [Repealed, Sec. 25 Ch 46 SLA 2002].
Section 23. Tax Credits for Certain Losses and Expenditures.
Section 24. Additional Nontransferable Tax Credits.
Section 25. Alternative Tax Credit For Oil and Gas Exploration.
Section 28. Oil and Gas Tax Credit Fund Established; Cash Purchases of Tax Credit Certificates.
Section 30. Filing of Statements.
Section 40. Powers of Department of Revenue.
Section 50. Incorrect Returns.
Section 60. Delinquency.
Section 70. Lien For Tax. [Repealed, Sec. 4 Ch 94 SLA 1976. For Current Law, See AS 43.10.035].
Section 75. Limitation on Assessment and Amended Returns.
Section 80. Collection and Deposit of Revenue.
Section 90. Refunds.
Section 100. Acceptance of Deductions. [Repealed, Sec. 15 Ch 101 SLA 1972].
Section 110. Administration.
Section 120. - 43.55.130l Noncompliance and False Reports. [Repealed, Sec. 46 Ch 113 SLA 1980. For Criminal Penalties, See AS 43.05.290].
Section 135. Measurement.
Section 140. [Renumbered as AS 43.55.900].
Section 150. Determination of Gross Value at the Point of Production.
Section 160. Determination of Production Value of Oil and Gas.
Section 165. Lease Expenditures.
Section 170. Adjustment to Lease Expenditures.
Section 180. Required Report.
Section 200. Surcharge Levied. [Repealed, Sec. 43 Ch 128 SLA 1994].
Section 201. Surcharge Levied.
Section 210. Disposition of Proceeds of Surcharge. [Repealed, Sec. 43 Ch 128 SLA 1994].
Section 211. Use of Revenue Derived From Surcharge.
Section 220. Use of Revenue Derived From Surcharge. [Repealed, Sec. 43 Ch 128 SLA 1994].
Section 221. Suspension and Reimposition of the Surcharge.
Section 230. Suspension and Reimposition of the Surcharge. [Repealed, Sec. 43 Ch 128 SLA 1994].
Section 231. Surcharge Not Imposed.
Section 240. Surcharge Not Imposed. [Repealed, Sec. 43 Ch 128 SLA 1994].
Section 299. Definitions.
Section 300. Surcharge Levied.
Section 310. Use of Revenue Derived From Surcharge.
Section 890. Disclosure of Tax Information.
Section 895. Applicability to Municipal Entities.
Section 900. Definitions.

Article 01. OIL AND GAS PRODUCTION TAX

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