The department may determine whether or not a return required by this chapter to be filed with it is correct. If a person makes an untrue or incorrect return of the gross production or the value of it, or fails or refuses to make a return, the department shall, under regulations adopted by it, determine the correct amount of gross production or the value of it, and compute the tax.
Structure Alaska Statutes
Title 43. Revenue and Taxation
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.
Sec. 43.55.014. Payment in gas of tax for gas.
Sec. 43.55.017. Relation to other taxes.
Sec. 43.55.019. Oil or gas producer education credit. [See delayed repeal note.]
Sec. 43.55.020. Payment of tax.
Sec. 43.55.023. Tax credits for certain losses and expenditures.
Sec. 43.55.024. Additional nontransferable tax credits.
Sec. 43.55.025. Alternative tax credit for oil and gas exploration.
Sec. 43.55.028. Oil and gas tax credit fund established; cash purchases of tax credit certificates.
Sec. 43.55.029. Assignment of tax credit certificate.
Sec. 43.55.030. Filing of statements.
Sec. 43.55.040. Powers of Department of Revenue.
Sec. 43.55.050. Incorrect returns.
Sec. 43.55.075. Limitation on assessment and amended returns.
Sec. 43.55.080. Collection and deposit of revenue.
Sec. 43.55.110. Administration.
Sec. 43.55.150. Determination of gross value at the point of production.
Sec. 43.55.160. Determination of production tax value of oil and gas.
Sec. 43.55.165. Lease expenditures.