When the tax provided for in this chapter becomes delinquent, it bears interest as provided in AS 43.05.225(1). If any person fails to make a report required by this chapter, within the time prescribed by law for the report, the department shall examine the books, records and files of the person to determine the amount and value of the production to compute the tax, and the department shall add to the tax the cost of the examination, together with any penalties accrued.
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.