Alaska Administrative Code
Title 15 - Revenue
Chapter 55 - Oil and Gas Production Tax and Oil Surcharge
Article 3 - Tax Credits
- Section 15 AAC 55.305 - Application of tax credits
- Section 15 AAC 55.310 - Qualified capital expenditure credits
- Section 15 AAC 55.315 - Carried-forward annual loss credits
- Section 15 AAC 55.320 - Transferable tax credit certificates
- Section 15 AAC 55.325
- Section 15 AAC 55.330
- Section 15 AAC 55.335 - Additional nontransferable credits
- Section 15 AAC 55.337 - Tax credits for a municipal entity
- Section 15 AAC 55.340
- Section 15 AAC 55.341 - Credit provisions after June 30, 2007, and before January 1, 2011, for Cook Inlet and for gas used in the state
- Section 15 AAC 55.345 - Procedures for applying certain tax credits
- Section 15 AAC 55.350
- Section 15 AAC 55.351 - Alternative tax credit for exploration expenditures for work performed after June 30, 2008, and for certain seismic exploration work performed before July 1, 2003
- Section 15 AAC 55.355
- Section 15 AAC 55.356 - Alternative oil and gas exploration tax credit claim for expenditures for work performed after June 30, 2008, and for certain seismic exploration work performed before July 1, 2003
- Section 15 AAC 55.360 - Qualified exploration expenditures
- Section 15 AAC 55.365 - Transfer of a transferable tax credit certificate or production tax credit certificate
- Section 15 AAC 55.370 - Applying production tax credit certificates against production tax liability
- Section 15 AAC 55.375 - Order of applying tax credits
- Section 15 AAC 55.380
- Section 15 AAC 55.381 - Subtraction of tax credits in calculation of installment payment of estimated tax for oil and gas produced after June 30, 2007
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