Alaska Administrative Code
Title 15 - Revenue
Chapter 55 - Oil and Gas Production Tax and Oil Surcharge
Article 1 - Gross Value at the Point of Production of Oil and Gas
- Section 15 AAC 55.010 - [Repealed]
- Section 15 AAC 55.011 - Determination of applicable tax rate for oil and monthly production rate at the economic limit for oil or gas produced on or after 1/1/95 [Repealed]
- Section 15 AAC 55.020 - [Repealed]
- Section 15 AAC 55.021 - Days of well operation
- Section 15 AAC 55.025 - Computation of economic limit factor after 10 years of production for oil produced before January 1, 1989 (Repealed)
- Section 15 AAC 55.027 - Use of common production facilities between leases or properties (Repealed)
- Section 15 AAC 55.030 - [Repealed]
- Section 15 AAC 55.040 - Interim taxation of gas well gas (Repealed)
- Section 15 AAC 55.045 - [Repealed]
- Section 15 AAC 55.050 - Gas run through a gas processing plant (Repealed)
- Section 15 AAC 55.052 - Reasonable allowance for processing gas in a gas processing plant and for transporting gas from its point of production to a gas processing plant (Repealed)
- Section 15 AAC 55.060 - Lease identification number (Repealed)
- Section 15 AAC 55.070 - [Repealed]
- Section 15 AAC 55.071 - Gas flared (Repealed)
- Section 15 AAC 55.080 - Interest
- Section 15 AAC 55.090 - Significant digits in economic limit factors (Repealed)
- Section 15 AAC 55.100 - Average API gravity (Repealed)
- Section 15 AAC 55.110 - Application of early development incentive credit against production tax (Repealed)
- Section 15 AAC 55.115 - Accounting for shrinkage when oil and NGLs are commingled (Repealed)
- Section 15 AAC 55.120 - Payment and reporting procedures (Repealed)
- Section 15 AAC 55.122 - Supplemental submissions (Repealed)
- Section 15 AAC 55.140 - Processing cost deduction for a downstream gas plant
- Section 15 AAC 55.141 - Methodology for calculating certain gas processing cost deductions
- Section 15 AAC 55.150 - [Repealed]
- Section 15 AAC 55.151 - Gross value of oil or gas at the point of production
- Section 15 AAC 55.160 - [Repealed]
- Section 15 AAC 55.161 - Sales price for oil or gas
- Section 15 AAC 55.163 - Valuation of oil run through a North Slope field topping plant
- Section 15 AAC 55.165 - [Repealed]
- Section 15 AAC 55.167 - Transition rule for payment of estimated tax for third quarter 1990 (Deleted)
- Section 15 AAC 55.170 - [Repealed]
- Section 15 AAC 55.171 - Prevailing value for oil
- Section 15 AAC 55.172 - [Repealed]
- Section 15 AAC 55.173 - Prevailing value for gas
- Section 15 AAC 55.175 - Allocation of value between oil and NGLs (Repealed)
- Section 15 AAC 55.177 - Publication of information related to prevailing value determinations for gas
- Section 15 AAC 55.180
- Section 15 AAC 55.181 - Comparison of actual and reasonable costs of transportation for oil and gas produced after June 30, 2007
- Section 15 AAC 55.190 - [Repealed]
- Section 15 AAC 55.191
- Section 15 AAC 55.192 - Monthly share of annual transportation costs
- Section 15 AAC 55.193 - Calculation of costs of transportation for oil and gas produced after June 30, 2007
- Section 15 AAC 55.195
- Section 15 AAC 55.196 - Cost of capital allowance to be used in calculation of costs of vessel transportation for oil or gas, and in calculation of transportation costs for gas by an LNG transportation facility
- Section 15 AAC 55.197 - Methodology to determine certain transportation costs for pipelines and gas treatment plants
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