reglab/housing_qa huggingface dataset:
AK Stat § 43.55.170 (2021)
2021 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. 43.55.170. Adjustments to lease expenditures.

(a) A producer's lease expenditures under AS 43.55.165 must be adjusted by subtracting payments or credits, other than tax credits, received by the producer or by an operator acting for the producer for (1) the use by another person of a production facility in which the producer has an ownership interest or the management by the producer of a production facility under a management agreement providing for the producer to receive a management fee; (2) a reimbursement or similar payment that offsets the producer's lease expenditures, including an insurance recovery from a third-party insurer and a payment from the state or federal government for reimbursement of the producer's upstream costs, including costs for gathering, separating, cleaning, dehydration, compressing, or other field handling associated with the production of oil or gas upstream of the point of production; (3) the sale or other transfer of (A) an asset, including geological, geophysical, or well data or interpretations, acquired by the producer as a result of a lease expenditure or an expenditure that would be a lease expenditure if it were incurred after March 31, 2006; for purposes of this subparagraph, (i) if a producer removes from the state, for use outside the state, an asset described in this subparagraph, the value of the asset at the time it is removed is considered a payment received by the producer for sale or transfer of the asset; (ii) for a transaction that is an internal transfer or is otherwise not an arm's length transaction, if the sale or transfer of the asset is made for less than fair market value, the amount subtracted must be the fair market value; and (B) oil or gas (i) that is not considered produced from a lease or property under AS 43.55.020(e); and (ii) the cost of acquiring which is a lease expenditure incurred by the person that acquires the oil or gas. (b) Except as otherwise provided under this subsection, if one or more payments or credits subject to this section are received by a producer or by an operator acting for the producer during a calendar year and if either the total amount of the payments or credits exceeds the amount of the producer's applicable lease expenditures for that calendar year or the producer has no lease expenditures for that calendar year, the producer shall nevertheless subtract those payments or credits from the lease expenditures or from zero, respectively, and the producer's applicable adjusted lease expenditures for that calendar year are a negative number and shall be applied to the pertinent calculation under AS 43.55.160(a) as a negative number. (c) For purposes of AS 43.55.023(a) and only as to expenditures incurred to explore for an oil or gas deposit located within land in which an explorer does not own a working interest, the term “producer” in this section includes “explorer.”
AK Stat § 43.55.180 (2021)
2021 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. 43.55.180. Required report.

(a) The department shall study (1) the effects of the provisions of this chapter on oil and gas exploration, development, and production in the state, on investment expenditures for oil and gas exploration, development, and production in the state, on the entry of new producers into the oil and gas industry in the state, on state revenue, and on tax administration and compliance, giving particular attention to the tax rates provided under AS 43.55.011, the tax credits provided under AS 43.55.023 - 43.55.025, and the deductions for and adjustments to lease expenditures provided under AS 43.55.160 - 43.55.170; and (2) the effects of the tax rates under AS 43.55.011(i) on state revenue and on oil and gas exploration, development, and production on private land, and the fairness of those tax rates for private landowners. (b) The department shall prepare a report on or before the first day of the 2011 regular session of the legislature on the results of the study made under (a) of this section, including recommendations as to whether any changes should be made to this chapter. The department shall notify the legislature that the report prepared under this subsection is available.
AK Stat § 43.55.201 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 2. Conservation Surcharge on Oil.|Sec. 43.55.201. Surcharge levied.

(a) Every producer of oil shall pay a surcharge of $.01 per barrel of oil produced from each lease or property in the state, less any oil the ownership or right to which is exempt from taxation. (b) The surcharge imposed by (a) of this section is in addition to the tax imposed by AS 43.55.011 and is due on the last day of the month on oil produced from each lease or property during the preceding month. The surcharge is in addition to the surcharge imposed by AS 43.55.300 - 43.55.310. (c) A producer of oil shall make a report of production on March 31 of the year following the calendar year of production and in the same manner and under the same penalties as required under AS 43.55.011 - 43.55.180. (d) Oil not considered under AS 43.55.020(e) to be produced from a lease or property is not considered to be produced from a lease or property for purposes of this section.
AK Stat § 43.55.211 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 2. Conservation Surcharge on Oil.|Sec. 43.55.211. Use of revenue derived from surcharge.

The legislature may appropriate the annual estimated balance of the account maintained under AS 37.05.142 for deposits into the general fund of the proceeds of the surcharge levied under AS 43.55.201 to the response account in the oil and hazardous substance release prevention and response fund established by AS 46.08.010.
AK Stat § 43.55.231 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 2. Conservation Surcharge on Oil.|Sec. 43.55.231. Surcharge not imposed.

(a) The surcharge authorized by AS 43.55.201 is not levied during any fiscal year for which (1) the legislature does not, during the regular or a special legislative session preceding the first day of the fiscal year, appropriate at least an amount equal to the amount determined under (b) of this section from the general fund to the response account in the oil and hazardous substance release prevention and response fund; or (2) the legislature, during the regular or a special legislative session preceding the first day of the fiscal year, appropriates at least the amount of money equal to the amount determined under (b) of this section from the general fund to the response account in the oil and hazardous substance release prevention and response fund and that appropriation is vetoed or reduced by the governor. (b) The amount of money required to be appropriated from the general fund to the response account in the oil and hazardous substance release prevention and response fund by (a) of this section is the amount, determined for the last day of the preceding fiscal year, that is the sum of the actual or estimated balance of (1) the account maintained under AS 37.05.142 to account for all proceeds of the surcharge that are deposited into the general fund; and (2) the portion of the balance of the response mitigation account established by AS 46.08.025(b) that originated from the recovery of money described in AS 46.08.025(a)(3).
AK Stat § 43.55.299 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 2. Conservation Surcharge on Oil.|Sec. 43.55.299. Definitions.

In AS 43.55.201 - 43.55.299, (1) “response account” means the oil and hazardous substance release response account established in AS 46.08.010(a)(2); (2) “response mitigation account” means the oil and hazardous substance release response mitigation account established in AS 46.08.025(b).
AK Stat § 43.55.300 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 3. Additional Conservation Surcharge on Oil.|Sec. 43.55.300. Surcharge levied.

(a) Every producer of oil shall pay a surcharge of $.04 per barrel of oil produced from each lease or property in the state, less any oil the ownership or right to which is exempt from taxation. (b) The surcharge imposed by (a) of this section is in addition to the tax imposed by AS 43.55.011 and is due on the last day of the month on oil produced from each lease or property during the preceding month. The surcharge is in addition to the surcharge imposed by AS 43.55.201 - 43.55.231. (c) A producer of oil shall make a report of production on March 31 of the year following the calendar year of production and in the same manner and under the same penalties as required under AS 43.55.011 - 43.55.180. (d) Oil not considered under AS 43.55.020(e) to be produced from a lease or property is not considered to be produced from a lease or property for purposes of this section.
AK Stat § 43.55.310 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 3. Additional Conservation Surcharge on Oil.|Sec. 43.55.310. Use of revenue derived from surcharge.

The legislature may appropriate the annual estimated balance of the account maintained under AS 37.05.142 for deposits into the general fund of the proceeds of the surcharge levied under AS 43.55.300 to the oil and hazardous substance release prevention account in the oil and hazardous substance release prevention and response fund established by AS 46.08.010.
AK Stat § 43.55.890 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 4. General Provisions.|Sec. 43.55.890. Disclosure of tax information.

Notwithstanding any contrary provision of AS 40.25.100, and regardless of whether the information is considered under AS 43.05.230(e) to constitute statistics classified to prevent the identification of particular returns or reports, the department may publish the following information under this chapter, if aggregated among three or more producers or explorers, showing by month or calendar year and by lease or property, unit, or area of the state: (1) the amount of oil or gas production; (2) the amount of taxes levied under this chapter or paid under this chapter; (3) the effective tax rates under this chapter; (4) the gross value of oil or gas at the point of production; (5) the transportation costs for oil or gas; (6) qualified capital expenditures, as defined in AS 43.55.023; (7) exploration expenditures under AS 43.55.025; (8) production tax values of oil or gas under AS 43.55.160; (9) lease expenditures under AS 43.55.165; (10) adjustments to lease expenditures under AS 43.55.170; (11) tax credits applicable or potentially applicable against taxes levied by this chapter.
AK Stat § 43.55.895 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 55. Oil and Gas Production Tax and Oil Surcharge|Article 4. General Provisions.|Sec. 43.55.895. Applicability to municipal entities.

(a) Notwithstanding AS 29.35.670(a) or other provision of law, a producer that is a municipal entity is subject to taxation and payment of surcharges under this chapter for oil and gas that it sells to another party. (b) A municipal entity subject to taxation because of this section (1) is eligible for tax credits proportionate to its production taxable under AS 43.55.011(e); and (2) shall allocate its lease expenditures in proportion to its production taxable under AS 43.55.011(e). (c) In this section, “municipal entity” means a municipality, municipally owned utility, public corporation of a municipality, or entity established by more than one municipality.
AK Stat § 43.75.011 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 75. Fisheries Business License and Taxes|Article 1. Taxes and Licenses.|Sec. 43.75.011. Fisheries business license.

(a) A person engaging or attempting to engage in a fisheries business or in an activity described in AS 43.75.100 shall first apply for and obtain a license as provided in AS 43.75.020. (b) The commissioner may assess a civil penalty against a person required to have a license under (a) of this section who fails to obtain the license. The civil penalty for a violation of (a) of this section may not exceed $5,000 the first time a civil penalty is assessed, $10,000 for a second assessment, $15,000 for a third assessment, $20,000 for a fourth assessment, and $25,000 for a fifth or subsequent assessment. The commissioner may not assess a person more than one civil penalty for a violation of (a) of this section in a 30-day period. (c) Proceedings to suspend or revoke a license under AS 43.75.020(b)(3)(B) are governed by AS 44.62.
AK Stat § 43.75.017 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 75. Fisheries Business License and Taxes|Article 1. Taxes and Licenses.|Sec. 43.75.017. Exclusion from fisheries business tax.

A person is not liable for the fisheries business tax under AS 43.75.015 when the fishery resource is processed aboard a fishing vessel if (1) the vessel is operated as a commercial fishing vessel under a valid commercial fishing license; (2) the fishery resource is not processed beyond heading, gutting or cleaning, freezing, and glazing; (3) the fishery resource was caught by the vessel; and (4) the fishery resource is sold to a fisheries business licensed under this chapter.
AK Stat § 43.75.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 75. Fisheries Business License and Taxes|Article 1. Taxes and Licenses.|Sec. 43.75.030. Filing return and payment of tax.

(a) A person subject to the tax shall file a return stating the value of fisheries resources processed during the license year, computed as required by this chapter, and such other information as the department prescribes by regulation. The return must show the license number and must be signed by the taxpayer or an authorized agent, under penalty of unsworn falsification in the second degree. If a receiver, trustee, or assign is operating the property or business, that person shall file the return for the person. A tax due on the basis of such a return shall be collected in the same manner as if collected from the person of whose business the receiver, trustee, or assign has custody and control. (b) The return shall be made on a calendar year basis and submitted to the department before April 1 after the close of the calendar year. (c) The department may adopt regulations for the granting of a reasonable extension of time for filing and may grant an extension of time for filing. (d) Except for tax paid monthly under AS 43.75.055(c)(1), the tax shall be paid before April 1 after the close of the calendar year. (e) Every person engaging or attempting to engage in a business for which a license is required under this chapter shall keep records, make statements under oath, file returns, and comply with all regulations that the commissioner may adopt. (f) When the department considers it is necessary, it may require a person, by notice served upon the person, to file a return, make such statements under oath, or keep and display to it such records as it considers sufficient to show the tax for which the person is liable. If a person fails to file a return as prescribed by law or by regulation, or makes, wilfully or otherwise, a false or fraudulent return, the department shall make the return from the information that it can obtain. A return made by the department is prima facie good and sufficient for all legal purposes.
AK Stat § 43.75.055 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 75. Fisheries Business License and Taxes|Article 1. Taxes and Licenses.|Sec. 43.75.055. Security for collection of taxes.

(a) An applicant for a license under this chapter shall, in or with the application, state under oath the amount of each of the products that the applicant expects to produce during the license year. The applicant shall further state the extent of lienable real property owned by the applicant in the state against which the tax may be collected and other information with respect to description, location, and value of the property that the department prescribes. (b) Except as provided in (c) and (e) of this section, if the lienable value of the property is not equal to three times the amount of the tax for which the applicant will probably be liable under this section, the department may not issue the license until the applicant files with the department a surety bond approved by the attorney general in a penal sum equal to twice the probable amount of the tax for which the applicant will be liable, conditioned upon payment of the tax in full when due, with interest and penalties if not paid before delinquency. (c) An applicant may elect to avoid the requirements of (a) and (b) of this section if the applicant (1) files a report as prescribed by the department and pays the taxes due under this chapter on or before the 15th day of the month following the month in which liability for the payment of the taxes was incurred; (2) pays the taxes and assessments for which the applicant is liable under AS 16.51, AS 43.76, and AS 43.77 on or before the 15th day of the month following the month in which the liability for the payment of the taxes or assessments was incurred; (3) remits to the department the taxes and assessments that the applicant is required to collect under AS 43.76 on or before the 15th day of the month following the month in which the taxes or assessments were required to be collected; and (4) either (A) files a bond in the amount of $50,000; or (B) provides the department with proof that the applicant is the owner of lienable real property in the state of a value of at least $100,000. (d) A bond filed under (c) of this section must be conditioned upon the payment of the taxes under (c)(1) of this section in full when due. (e) The department may waive the bond requirement under (b) or (c) of this section if the applicant posts other security in the form of collateral acceptable to the department or prepays the estimated tax. (f) An applicant that fails to pay amounts due under this section is subject to civil penalties set out under AS 43.05.220. (g) Real property, a surety bond, or other security being used to secure payment of the tax for the year preceding the application year may also be used to secure payment of the estimated tax for the application year if the security is acceptable to the department and the applicant has not failed to pay a tax under this chapter in a timely manner during any of the three years preceding the application year.
AK Stat § 43.75.100 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 75. Fisheries Business License and Taxes|Article 2. Fisheries Products Sold Outside Taxing Jurisdiction.|Sec. 43.75.100. Tax imposed on taking of fishery resource.

(a) A person taking, purchasing, or otherwise acquiring a fishery resource that has not been subject to the tax imposed in AS 43.75.015 is subject to the tax levied in AS 43.75.015 on the value of the fishery resource if the person (1) transports the fishery resource to a point outside the taxing jurisdiction of the state for subsequent processing or sale outside the taxing jurisdiction of the state; (2) sells the fishery resource outside the taxing jurisdiction of the state; or (3) has the fishery resource processed by a fisheries business in the state. (b) The rate of tax that shall be paid by a person whose liability for the tax is established by this section is the rate of tax that would have been due under AS 43.75.015 if the fisheries business that first actually and physically processed the fish had been liable to pay the tax.
AK Stat § 43.75.110 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 75. Fisheries Business License and Taxes|Article 2. Fisheries Products Sold Outside Taxing Jurisdiction.|Sec. 43.75.110. Return; payment of tax.

A person subject to taxes under AS 43.75.100 shall make a return stating the value of fisheries resources taken, purchased, or otherwise acquired during the license year for sale to fisheries businesses outside of the taxing jurisdiction of the state computed as required by AS 43.75.100, and other information to carry out the provisions of AS 43.75.100 as may be prescribed by the department. The return must contain the license number and must be signed by the taxpayer or an authorized agent, under penalty of unsworn falsification in the second degree. If a receiver, trustee, or assign is operating the property or business, that person shall make the return for the person. A tax due on the basis of such return shall be collected in the same manner as if collected from the person of whose business the receiver, trustee, or assign has custody and control. The requirements for time and place of payment of tax, and the obligation to keep records and make the records available to the commissioner are the same as those prescribed in AS 43.75.011 - 43.75.050.
AK Stat § 43.75.130 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 75. Fisheries Business License and Taxes|Article 3. Refunds to Local Governments.|Sec. 43.75.130. Refund to local governments.

(a) Except as provided in (d) of this section, the commissioner shall pay (1) to each unified municipality and to each city located in the unorganized borough, 50 percent of the amount of tax revenue collected in the municipality from taxes levied under this chapter; (2) to each city located within a borough, 25 percent of the amount of tax revenue collected in the city from taxes levied under this chapter; and (3) to each borough (A) 50 percent of the amount of tax revenue collected in the area of the borough outside cities from taxes levied under this chapter; and (B) 25 percent of the amount of tax revenue collected in cities located within the borough from taxes levied under this chapter. (b) [Repealed, § 20 ch 61 SLA 2014.] (c) [Repealed, § 7 ch 79 SLA 1986.]  (d) Notwithstanding the provisions of (a)(2) and (a)(3)(B) of this section, the commissioner shall pay (1) to each city that is located in a borough incorporated after June 16, 1987 the following percentages of the tax revenue collected in the city from taxes levied under this chapter: (A) 45 percent of the taxes collected during the calendar year in which the borough is incorporated; (B) 40 percent of the taxes collected during the first calendar year after the calendar year in which the borough is incorporated; (C) 35 percent of the taxes collected during the second calendar year after the calendar year in which the borough is incorporated; and (D) 30 percent of the taxes collected during the third calendar year after the calendar year in which the borough is incorporated; and (2) to each borough that is incorporated after June 16, 1987 the following percentages of the tax revenue collected in the cities located within the borough from taxes levied under this chapter: (A) 5 percent of the taxes collected during the calendar year in which the borough is incorporated; (B) 10 percent of the taxes collected during the first calendar year after the calendar year in which the borough is incorporated; (C) 15 percent of the taxes collected during the second calendar year after the calendar year in which the borough is incorporated; and (D) 20 percent of the taxes collected during the third calendar year after the calendar year in which the borough is incorporated. (e) Notwithstanding the provisions of (d) of this section, a city may adopt an ordinance to transfer a portion of the funds received under (d)(1) of this section to the borough in which the city is located. (f) [Repealed, § 3 ch 57 SLA 2003.] (g) In this section, “tax revenue collected” includes the amount credited against taxes under AS 43.75.018.