Alaska Statutes
Chapter 55. Oil and Gas Production Tax and Oil Surcharge
Article 1. Oil and Gas Production Tax.

Sec. 43.55.011. Oil and gas production tax. - (a) [Repealed, § 34 ch 2 TSSLA 2006.] (b) [Repealed,...

Sec. 43.55.014. Payment in gas of tax for gas. - (a) For gas produced on and after January 1, 2022,...

Sec. 43.55.017. Relation to other taxes. - (a) Except as provided in this chapter, the taxes imposed...

Sec. 43.55.019. Oil or gas producer education credit. [See delayed repeal note.] - (a) A producer of oil or gas is allowed a...

Sec. 43.55.020. Payment of tax. - (a) For a calendar year, a producer subject to tax...

Sec. 43.55.023. Tax credits for certain losses and expenditures. - (a) A producer or explorer may take a tax credit...

Sec. 43.55.024. Additional nontransferable tax credits. - (a) For a calendar year for which a producer's tax...

Sec. 43.55.025. Alternative tax credit for oil and gas exploration. - (a) Subject to the terms and conditions of this section,...

Sec. 43.55.028. Oil and gas tax credit fund established; cash purchases of tax credit certificates. - (a) The oil and gas tax credit fund is established...

Sec. 43.55.029. Assignment of tax credit certificate. - (a) An explorer or producer that has applied for a...

Sec. 43.55.030. Filing of statements. - (a) A producer that produces oil or gas from a...

Sec. 43.55.040. Powers of Department of Revenue. - Except as provided in AS 43.05.405 - 43.05.499, the department...

Sec. 43.55.050. Incorrect returns. - The department may determine whether or not a return required...

Sec. 43.55.060. Delinquency. - When the tax provided for in this chapter becomes delinquent,...

Sec. 43.55.075. Limitation on assessment and amended returns. - (a) Except as provided in AS 43.05.260(c), the amount of...

Sec. 43.55.080. Collection and deposit of revenue. - Except as otherwise provided under art. IX, sec. 17, Constitution...

Sec. 43.55.090. Refunds. - In case of overpayment, duplicate payment or payment made in...

Sec. 43.55.110. Administration. - (a) The department may adopt regulations for the purpose of...

Sec. 43.55.135. Measurement. - For the purposes of AS 43.55.011 - 43.55.180, except as...

Sec. 43.55.150. Determination of gross value at the point of production. - (a) For the purposes of AS 43.55.011 - 43.55.180, the...

Sec. 43.55.160. Determination of production tax value of oil and gas. - (a) For oil and gas produced before January 1, 2022,...

Sec. 43.55.165. Lease expenditures. - (a) For purposes of this chapter, a producer's lease expenditures...

Sec. 43.55.170. Adjustments to lease expenditures. - (a) A producer's lease expenditures under AS 43.55.165 must be...

Sec. 43.55.180. Required report. - (a) The department shall study (1) the effects of the...