Alaska Administrative Code
Title 15 - Revenue
Chapter 55 - Oil and Gas Production Tax and Oil Surcharge
Article 2 - Production Tax Value of Oil and Gas
- Section 15 AAC 55.200 - Retroactive adjustments (Repealed)
- Section 15 AAC 55.205
- Section 15 AAC 55.206 - Calculation of production tax values for oil and gas produced after June 30, 2007 and before January 1, 2022, and for oil produced after December 31, 2021
- Section 15 AAC 55.208 - Calculation of adjusted lease expenditures and production tax value for a municipal entity
- Section 15 AAC 55.210 - Definitions (Repealed)
- Section 15 AAC 55.211 - Gross value reductions
- Section 15 AAC 55.212 - Procedures relating to gross value reductions
- Section 15 AAC 55.213 - Methodologies under AS 43.55.160 (f)(3)
- Section 15 AAC 55.214 - Duration of gross value reductions
- Section 15 AAC 55.215 - Applicability of lease expenditures
- Section 15 AAC 55.217 - Carried-forward annual losses after December 31, 2017
- Section 15 AAC 55.220 - Oil and gas exploration tax credit (Repealed)
- Section 15 AAC 55.223
- Section 15 AAC 55.224 - Lease expenditures incurred after June 30, 2007, for Cook Inlet, for gas used in the state, and for oil and gas subject to AS 43.55.011 (p)
- Section 15 AAC 55.225 - Oil and gas exploration tax credit claim (Repealed)
- Section 15 AAC 55.230 - Qualified exploration expenditures (Repealed)
- Section 15 AAC 55.235 - Transfer of a production tax credit certificate (Repealed)
- Section 15 AAC 55.240 - Applying production tax credit certificates against production tax liability (Repealed)
- Section 15 AAC 55.245 - Lease expenditures under operating agreements
- Section 15 AAC 55.250 - Standards for lease expenditures other than overhead
- Section 15 AAC 55.260 - Direct charges
- Section 15 AAC 55.270
- Section 15 AAC 55.271 - Overhead on or after March 1, 2010
- Section 15 AAC 55.275 - Exclusions from lease expenditures
- Section 15 AAC 55.280 - Adjustments to lease expenditures
- Section 15 AAC 55.290 - When cost is incurred
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