reglab/statecodes huggingface dataset:
Alaska Administrative Code › Title 15 - Revenue › Chapter 50 - Cigarette Tax › Article 1 - Licensing › 15 AAC 50.050 - License transfer

Current through May 31, 2024
(a) Repealed
				7/8/2020.
(b) Repealed
				7/8/2020.
(c) Upon application and
				payment of the fee provided for in
				15 AAC 50.030(b), a license will be
				transferred to a new place of business for the remainder of the license
				year.
Authority:
AS
					 43.05.080
AS
					 43.50.040
AS
					 43.50.050
AS
					 43.50.150
Alaska Administrative Code › Title 15 - Revenue › Chapter 50 - Cigarette Tax › Article 2 - Taxation › 15 AAC 50.110 - Tax credits and refunds

Current through May 31, 2024
(a) A person paying
				tax on cigarettes which are destroyed, or which are returned unsalable to the
				manufacturer, before sale, may claim a credit on a return of the tax paid on
				the destroyed or unsalable cigarettes.
(b) If a claim for credit is made for
				cigarettes returned unsalable, the claim for credit must be supported by a
				credit invoice issued by the manufacturer.
(c) If a person is entitled to a credit under
				this section after having filed a final return under
				15 AAC 50.120(e), the person may claim a
				refund of the tax. A claim for refund must be filed on a form provided by the
				department and must include the number and circumstances of the cigarettes
				destroyed or returned unsalable.
Authority:
AS
					 43.05.080
AS
					 43.50.090
AS
					 43.50.150
Alaska Administrative Code › Title 15 - Revenue › Chapter 50 - Cigarette Tax › Article 2 - Taxation › 15 AAC 50.120 - Returns

Current through May 31, 2024
(a) A person who during the preceding month
				first manufactures, imports, or acquires cigarettes in this state or who during
				the preceding month acquired cigarettes in this state upon which the tax has
				not been paid shall file a return at the end of the month, as required by this
				section, and pay the tax.
(b) The
				return must be signed under penalty of perjury by the person filing the return.
				The return must be on a form provided by the department and must include
(1) the name and address of the person filing
				the return;
(2) the name under
				which the cigarette business is being conducted;
(3) the number of cigarettes manufactured,
				imported, or acquired in the state during the preceding month;
(4) the names of persons from whom the
				cigarettes were imported or acquired during the preceding month;
(5) the number of cigarettes imported or
				acquired from each person named in (b)(4) of this section;
(6) the amount of tax due on the cigarettes
				manufactured, imported, or acquired in the state during the preceding
				month;
(7) the amount of cigarettes
				for which exemption is claimed;
(8)
				the amount of the one-percent commission deduction allowed under
				AS
				43.50.090;
(9) the amount of tax credit claimed under
				15 AAC 50.110; and
(10) other information required on the
				department's form.
Alaska Administrative Code › Title 15 - Revenue › Chapter 50 - Cigarette Tax › Article 2 - Taxation › 15 AAC 50.130 - Joint administration of state and municipal tobacco taxes

Current through May 31, 2024
(a) A municipality
				participating in the joint administration of cigarette and other tobacco
				product taxes must either amend an existing written agreement or enter into an
				initial written agreement with the department to memorialize the
				responsibilities of each party to the agreement. An agreement must include
(1) a detailed statement of the purpose and
				scope of the agreement between the parties;
(2) limitations of the parties;
(3) identification of representatives of each
				party; and
(4) all pertinent
				appendices or other information that the department determines necessary.
Alaska Administrative Code › Title 15 - Revenue › Chapter 50 - Cigarette Tax › Article 3 - General Provisions › 15 AAC 50.160 - Invoices

Current through May 31, 2024
An invoice for the sale of cigarettes must contain a
				  statement in bold letters stating whether the tax under this chapter has been
				  paid on the cigarettes sold.
Authority:
AS
					 43.05.080
AS 43.50.130
AS
					 43.50.150
Alaska Administrative Code › Title 15 - Revenue › Chapter 50 - Cigarette Tax › Article 3 - General Provisions › 15 AAC 50.170 - Appeal

Current through May 31, 2024
Except in the case of a suspension or revocation of a license
				  under AS 43.50, a person aggrieved by an action of the department may file an
				  appeal under
				  AS
				  43.05.240.
Authority:
AS
					 43.05.080
AS
					 43.05.240
AS
					 43.50.150
Alaska Administrative Code › Title 15 - Revenue › Chapter 50 - Cigarette Tax › Article 3 - General Provisions › 15 AAC 50.190 - Definitions

Current through May 31, 2024
In addition to the definitions contained in
				  AS
				  43.50.170, in this chapter
(1) "cigarette business" means a category of
				activity in the state as a manufacturer, distributor, direct-buying retailer,
				vending machine operator, retailer, or buyer of cigarettes;
(2) "department" means the Department of
				Revenue;
(3) "import or acquire"
				includes all manners, ways, and modes of bringing or obtaining cigarettes in
				the state and, in the case of a manufacturer, includes bringing cigarettes into
				the state for samples or storage;
(4) "Indian" means a person registered on the
				tribal rolls of the Indian tribe occupying an Indian reservation;
(5) "Indian reservation" means all land set
				aside by the United States for the exclusive use and occupancy of Indian
				tribes, which are recognized as Indian reservations under federal law and, as
				of February 27, 1983, includes only the Annette Islands Reserve set aside by
				the United States for the exclusive use and occupancy of Metlakatla Indian
				Community; and
(6) "license year"
				means the 12 months commencing July 1 of one calendar year and ending June 30
				of the following calendar year.
Authority:
AS
					 43.05.080
AS 43.50.150
AS
					 43.50.170
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 1 - Vehicle Rental Tax › 15 AAC 52.010 - Collection of vehicle rental tax and filing of returns

Current through May 31, 2024
(a) A person
				required under
				AS
				43.52.050 to collect from the renter and
				remit to the department a vehicle rental tax imposed by
				AS
				43.52.010 -
				AS
				43.52.099 shall
(1) collect the tax from the renter at the
				completion or close of the lease or rental contract, regardless of billing
				practices, installment agreements, credit procedures, or bad debts;
				and
(2) file one return for each
				calendar quarter for all leases and rentals that occurred during that calendar
				quarter and that are
(A) subject to the tax;
				or
(B) exempt under
				AS
				43.52.090 or
				15 AAC 52.020 from the
				tax.
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 1 - Vehicle Rental Tax › 15 AAC 52.020 - Exemptions from vehicle rental tax

Current through May 31, 2024
(a) For an
				exemption to be claimed under
				AS
				43.52.090, and at the time that the rental
				contract is executed, the lessor must
(1)
				complete a government use exemption certificate
(A) on a form prescribed by the department;
				or
(B) incorporated, directly or as
				an addendum, into the lessor's form contract, if the incorporated material is
				substantially the same as the contents of the form described in (A) of this
				paragraph;
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 1 - Vehicle Rental Tax › 15 AAC 52.030 - Effect of extensions, renewals, or new or supplemental contracts

Current through May 31, 2024
In determining whether a lease or rental exceeds a period of
				  90 consecutive days and is not subject to the tax imposed in
				  AS
				  43.52.010 and
				  43.52.030,
(1) the initial lease or rental contract must
				contain a written term exceeding 90 consecutive days;
(2) an extension or renewal of, or a new or
				supplemental contract to, an initial lease or rental contract described in (1)
				of this section for a period of 90 days or less may be combined with the
				initial lease or contract if there is not a break in total consecutive days;
				and
(3) a lease or rental contract
				that contains a term exceeding 90 consecutive days is subject to the tax if
				that lease or rental contract is closed or completed on or before the 90th
				day.
Authority:
AS
					 43.05.080
AS 43.52.010
AS 43.52.030
AS 43.52.050
AS
					 43.52.080
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 1 - Vehicle Rental Tax › 15 AAC 52.099 - Definitions

Current through May 31, 2024
In
				  AS
				  43.52.010-43.52.099 and
				  15 AAC 52.010 -
				  15 AAC 52.099, unless the context
				  requires otherwise,
(1) "calendar
				quarter" means the period of three months of the calendar year, each beginning
				January 1, April 1, July 1, and October 1;
(2) "day" means 24 consecutive
				hours;
(3) "department" means the
				Department of Revenue;
(4) "fees
				and costs" has the meaning given in
				AS
				43.52.099; "fees and costs"
(A) includes amounts paid to, or retained by,
				travel and other agents as a commission or fee for services related to a lease
				or rental; and
(B) does not include
(i) cancellation fees;
(ii) adjustments made at the end of a
				contract for fuel, damages, towing fees, and overdue penalties; or
(iii) separately itemized charges for pots,
				pans, linens, cellular telephones, child car seats, global positioning systems,
				and other personal property included in the lease or rental of a passenger or
				recreational vehicle;
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels › 15 AAC 52.210 - Collection and payment of commercial passenger vessel tax

Current through May 31, 2024
(a) A person
				required under
				AS
				43.52.220 to collect from a passenger and
				remit to the department a tax imposed by
				AS
				43.52.200-43.52.295 shall
(1) collect the tax from the passenger on or
				before completion of the voyage, regardless of billing practices, installment
				agreements, credit procedures, or bad debts; and
(2) pay the tax to the department on or
				before the end of the month following the month in which the voyage
				ended.
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels › 15 AAC 52.220 - Exemptions

Current through May 31, 2024
The tax imposed by
				  AS
				  43.52.200-43.52.295 does not apply to
				  passengers on board a commercial passenger vessel that does not anchor or moor
				  in state marine waters with the intent to allow passengers to
				  disembark.
Authority:
AS
					 43.05.080
AS 43.52.220
AS
					 43.52.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels › 15 AAC 52.240 - Returns

Current through May 31, 2024
(a) A person required to collect and pay the
				tax imposed by
				AS
				43.52.200-43.52.295 shall file with the
				department a separate return for each commercial passenger vessel providing
				overnight accommodations that anchors or moors on the state's marine water with
				the intent to allow passengers to embark or disembark, for each calendar month
				for all passengers whose voyage ended during that calendar month.
(b) The return must be signed under penalty
				of perjury by the person filing the return. The return must be on a form or in
				a format prescribed by the department and must include
(1) the name, federal taxpayer identification
				number, address, telephone number, and other contact information of the person
				filing the return;
(2) the name and
				call sign of the commercial passenger vessel providing the voyage;
				and
(3) a schedule of all voyages
				that the commercial passenger vessel completed during the month; the schedule
				must include, by voyage,
(A) the beginning
				and ending date of the voyage;
(B)
				the total number of passengers subject to the excise tax;
(C) the name of the port where the voyage
				originated;
(D) the names and port
				codes designated by the department of the first seven ports of call in the
				state;
(E) the number of passengers
				on board the vessel at each port of call identified in (D) of this
				paragraph;
(F) the name of the port
				where the voyage ended; and
(G) for
				each tax imposed and collected by a home rule or general law municipality on a
				passenger traveling on a commercial passenger vessel,
(i) the name of the home rule or general law
				municipality;
(ii) the amount of
				tax imposed; and
(iii) the number
				of passengers upon which the tax was imposed and collected.
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels › 15 AAC 52.250 - Records retention and inspection

Current through May 31, 2024
(a) A person
				required to file the return under
				15 AAC 52.240 shall preserve in
				hard copy or electronic format for three years all books, records, and any
				other data utilized to complete the return, including
(1) passenger manifests;
(2) passenger names, addresses, and telephone
				numbers; and
(3) the amount of
				levies imposed and collected by home rule or general law
				municipalities.
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels › 15 AAC 52.255 - Tax reduction for local levies

Current through May 31, 2024
(a) The rates for
				the tax reduction under
				AS
				43.52.255 for local levies are
(1) For the City and Borough of Juneau,
				$8
(2) For the City of Ketchikan
				for docking at a city-owned or city-leased facility, $7
(3) For the City of Ketchikan for docking at
				a privately-owned facility, $4
(4)
				For the City of Ketchikan for lightering passengers to facilities, $4
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels › 15 AAC 52.295 - Definitions

Current through May 31, 2024
(a) In
				15 AAC 52.210 -
				15 AAC 52.295, "passenger
				manifest" means a document stating the total number of passengers aboard the
				commercial passenger vessel at the time the vessel enters the boundaries of a
				port of call within the state.
(b)
				In AS
				43.52.295, "itinerary" means a trip or
				journey
(1) commencing in a port within or
				outside of the state; and
(2)
				having at least one port of call within the state.
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 3 - General Provisions › 15 AAC 52.910 - Applicability to contracts executed before January 1, 2004 (Relocated)

Current through May 31, 2024
As of Register 182 (July 2007), the regulations attorney
					 relocated 15 AAC 52.910 to
					 15 AAC 52.091, reflecting the
					 adoption of
					 15 AAC 52.210 -
					 15 AAC 52.295, effective 5/3/2007,
					 Register 182.
Alaska Administrative Code › Title 15 - Revenue › Chapter 52 - Transportation Taxes › Article 3 - General Provisions › 15 AAC 52.990 - Definitions (Relocated)

Current through May 31, 2024
As of Register 182 (July 2007), the regulations attorney
					 relocated 15 AAC 52.990 to
					 15 AAC 52.099, reflecting the
					 adoption of
					 15 AAC 52.210 -
					 15 AAC 52.295, effective 5/3/2007,
					 Register 182.
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 › 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]

Current through May 31, 2024
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 › 15 AAC 55.021 - Days of well operation

Current through May 31, 2024
(a) An operator of a lease or property from
				which oil or gas is produced during a month before January 1, 2012 shall, no
				later than the last day of the following month, submit to the department a
				detailed account of the individual well data showing the number of days and
				fractions of days that each well operated for the month. If the lease or
				property is within a unit participating area or includes a unit participating
				area, the well data must be reported for the unit participating area.
(b) Repealed 5/3/2007.
(c) A well is operating for purposes of this
				section when the well is yielding oil or gas that is considered to be produced
				under AS 43.55 and this chapter. An injection well, or a well yielding only gas
				that is not considered to be produced under
				15 AAC 55.151(e),
				is not operating within the meaning of this section.
(d) Repealed 5/3/2007.
(e) Repealed 5/3/2007.
(f) A hole drilled or bored in the ground to
				produce oil or gas, or both, is a single well, regardless of how many
				completions or lateral extensions that hole contains; how many pools,
				formations, or zones are produced through that hole; or whether that hole
				produces both oil and gas.
(g)
				Repealed 5/3/2007.
(h) Repealed
				5/3/2007.
(i) Repealed
				1/1/2000.
Authority:
AS
					 43.05.080
AS 43.55.030
AS 43.55.110
AS
					 43.55.180
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 › 15 AAC 55.140 - Processing cost deduction for a downstream gas plant

Current through May 31, 2024
(a) For gas
				processed in a downstream gas plant under an arm's length contract, the
				processing cost deduction under
				15 AAC 55.151(b) (2)(B) is the actual cost incurred by the
				producer under the contract for processing the taxable gas, except as otherwise
				provided under (c) of this section.
(b) For gas processed in a downstream gas
				plant other than under an arm's length contract, except as otherwise provided
				under (c) of this section, the processing cost deduction under
				15 AAC 55.151(b) (2)(B)
(1)
				will be calculated by the department as a volume-weighted average of processing
				costs under arm's length contracts for comparable processing in the area where
				the downstream gas plant is located, if the department determines that
				sufficient arm's length contracts for comparable processing exist and are
				available to the department to provide a reliable basis for the processing cost
				deduction;
(2) otherwise is
				calculated using the methodology under
				15 AAC 55.141.
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 › 15 AAC 55.151 - Gross value of oil or gas at the point of production

Current through May 31, 2024
(a) Except as otherwise provided in
				15 AAC 55.163, this section applies to all oil and gas
				produced in the state on a lease or property, regardless of whether the oil or
				gas is removed from the lease or property, less any oil or gas the ownership of
				or right to which is exempt from state taxation.
(b) The gross value at the point of
				production for a producer's oil or gas must be calculated as follows:
(1) a destination value must be determined
				for the oil or gas; the destination value is the sales price under
				15 AAC 55.161 unless (c) or (d) of this section applies, in
				which case the destination value is the prevailing value under
				15 AAC 55.171 or
				15 AAC 55.173, as applicable;
(2) for oil and gas produced
(A) repealed 9/20/2020.
(B) after June 30, 2007, the producer's costs
				of transportation under
				AS
				43.55.150 and
				15 AAC 55.193 and, if applicable, the producer's
				processing cost deduction under
				15 AAC 55.140 or
				15 AAC 55.141 must be subtracted from the destination
				value determined under (1) of this subsection; costs of transportation are
				calculated from the point of production of the oil or gas to its sales delivery
				point or, if the destination value determined under (1) of this subsection is
				the prevailing value, to the point where prevailing value is determined under
				15 AAC 55.171 or
				15 AAC 55.173;
(3) if oils of different qualities are
				commingled, the value calculated under (2) of this subsection must be adjusted
				for the cash value of the full consideration paid or received for quality
				differentials, regardless of whether prescribed by a filed tariff;
(4) if gas of different qualities is
				commingled, the value calculated under (2) of this subsection must be adjusted
				for the cash value of the full consideration paid or received for quality
				differentials, regardless of whether prescribed by a filed tariff, and
				including the value of any volumetric allocations or adjustments made on the
				basis of the relative BTU content, NGL content, or any other characteristic of
				the gas.
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 › 15 AAC 55.161 - Sales price for oil or gas

Current through May 31, 2024
(a) For purposes of
				this chapter, the sales price for oil or gas is the cash value of the full
				consideration being given in receipt for oil or gas transferred from a producer
				in an arm's length, third party transaction. For gas that has been processed in
				a downstream gas plant, the sales price is the total of the cash value of the
				full consideration being given in receipt for the residue gas and gas plant
				products transferred from a producer in an arm's length, third party
				transaction.
(b) Repealed
				1/1/2000.
(c) In an exchange, the
				cash value for purposes of (a) of this section of the crude received in the
				exchange is
(1) the average spot price of the
				crude received that is published during the month that corresponds most closely
				to the pricing period identified in the contract for the crude received, if the
				crude received is priced by reference to a crude other than ANS and a pricing
				period is identified in the contract; or
(2) the average spot price of the crude
				received that is published during the month of delivery of the crude received,
				if the crude received is priced by reference to ANS or if a pricing period is
				not identified in the contract.
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 › 15 AAC 55.163 - Valuation of oil run through a North Slope field topping plant

Current through May 31, 2024
(a) This section
				applies to oil run through a field topping plant in the Alaska North Slope area
				that is not returned and blended back into a production stream upstream of a
				point of production for oil.
(b)
				The gross value per barrel at the point of production for the oil is the
				prevailing value for that month determined under
				15 AAC 55.171(g)
				multiplied by 1.2.
(c) The gross
				value determined under this section includes and is in place of the value of
				all pertinent cash receipts and disbursements between the owners of a field
				topping plant and the working interest owners of the oil run through the field
				topping plant.
Authority:
AS
					 43.05.080
AS 43.55.011
AS 43.55.020
AS 43.55.030
AS 43.55.040
AS 43.55.150
AS 43.55.190
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 › 15 AAC 55.167 - Transition rule for payment of estimated tax for third quarter 1990 (Deleted)

Current through May 31, 2024
As of Register 152 (January 2000), the regulations attorney
					 deleted 15 AAC 55.167, a transitional
					 provision, as obsolete.
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 › 15 AAC 55.171 - Prevailing value for oil

Current through May 31, 2024
(a) The prevailing
				value for oil produced in the Alaska North Slope area ("ANS") and delivered to
				the United States West Coast, including Hawaii, is
(1) for oil transferred by the producer in an
				arm's-length, third party sale, the average spot price for ANS at the United
				States West Coast during the month that is referenced in the sales contract
				pricing provision; if more than one month is referenced in the sales contract
				pricing provision, the month with more daily spot price reports that fall
				within the contract price reference period must be used; in the case of an
				equal number of spot price reports, the month closer to the month of production
				must be used; if the sales contract has no price reference period, the
				prevailing value determined under (3) of this subsection must be
				used;
(2) for oil transferred by
				the producer in an arm's-length, third party exchange, the average spot price
				for ANS at the United States West Coast during the same month that is applied
				under 15 AAC 55.161(c)
				to the crude received in the exchange; if the department cannot determine the
				month in which the crude was received, the prevailing value determined under
				(3) of this subsection must be used; or
(3) for other oil, including oil that is
				refined, used as fuel or petrochemical feedstock, or otherwise consumed at a
				refinery or plant owned by the producer, the average spot price for ANS at the
				United States West Coast during the month of delivery of that oil.
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 › 15 AAC 55.173 - Prevailing value for gas

Current through May 31, 2024
(a) For gas
				delivered in the Alaska North Slope area, the prevailing value is,
(1) repealed 1/1/2022;
(2) for gas produced on or after October 1,
				2008 and before the commencement of commercial operation of a regulated
				pipeline facility that delivers gas outside of the Alaska North Slope area, the
				weighted average sales price of sales from producers of gas to regulated
				utilities in the Alaska North Slope area for the three-month period ending one
				month before the end of the previous calendar quarter; in the absence of sales
				from producers to regulated utilities in the Alaska North Slope area, the
				department will determine the prevailing value on another reasonable basis
				under
				AS
				43.55.020(f); the department
				will publish on the 15th day of each calendar quarter the prevailing value for
				that quarter;
(3) for gas produced
				after the commencement of commercial operation of a regulated pipeline facility
				that delivers gas outside of the Alaska North Slope area, the prevailing value
				determined under (j) of this section, adjusted for differences, if any, in
				location, quality, or composition between unprocessed gas delivered into the
				pipeline facility and gas delivered in the Alaska North Slope area.
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 › 15 AAC 55.177 - Publication of information related to prevailing value determinations for gas

Current through May 31, 2024
(a) For purposes of determining the
				prevailing value for gas under
				15 AAC 55.173, the department will
				publish the information described in (b) of this section as follows:
(1) for the period that (A) begins with the
				date of commencement of commercial operation of a regulated pipeline that
				delivers gas to Canada, to the Lower 48, or to an LNG transportation facility
				located in or near Valdez, Alaska; and (B) ends on the last day of the same tax
				year, the department will publish the information at least 60 days before the
				date of commencement of commercial operation;
(2) for each tax year later than the tax year
				described in (1) of this subsection, the department will publish the
				information on or before December 1 of the immediately preceding
				year.
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 › 15 AAC 55.181 - Comparison of actual and reasonable costs of transportation for oil and gas produced after June 30, 2007

Current through May 31, 2024
(a) Except as
				otherwise provided under (b) of this section, for purposes of determining the
				lower of actual costs of transportation or reasonable costs of transportation
				under AS
				43.55.150(b), if the
				department finds under
				AS
				43.55.150(b) that a
				condition in
(1)AS 43.55.150(a)(1)
				or (2) is present, the actual costs of
				transporting the producer's oil or gas from the point where the oil or gas is
				tendered into the transportation facility to the point where the oil or gas is
				delivered from the facility are compared to the reasonable costs of
				transporting the producer's oil or gas from the point where the oil or gas is
				tendered into the transportation facility to the point where the oil or gas is
				delivered from the facility;
(2)AS
				43.55.150(a)(3) is present,
				the actual costs of transporting the producer's oil or gas by the method or
				under the terms the department finds to be not reasonable are compared to the
				reasonable costs of transporting the producer's oil or gas for that portion of
				the transportation of the oil or gas as to which the department finds the
				method or terms of the actual transportation used are not reasonable.
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 › 15 AAC 55.192 - Monthly share of annual transportation costs

Current through May 31, 2024
(a) For
				purposes of
				AS
				43.55.160(c), a producer
				shall determine the appropriate monthly share of the producer's costs of
				transportation for a calendar year using an acceptable method under this
				section that the producer chooses for this purpose and applying that method
				consistently for all months of the calendar year. An acceptable method is
(1) a method that the producer used
				consistently in calculating its tax under AS 43.55 during calendar year
				2005;
(2) any of the following
				methods as applicable:
(A) for transportation
				described in
				15 AAC 55.193(b) (1), (2), (4)(A), or (5),
(i)
				use of the actual or reasonable costs of transportation, as applicable, of the
				oil and gas produced or shipped during the month in question and that are
				allowable under
				15 AAC 55.193; or
(ii) use of the per barrel, per Mcf, or per
				MMBTU annual average of the actual or reasonable costs of transportation, as
				applicable, for the oil or gas produced or shipped during the calendar year and
				that are allowable under15 AAC 55.193;
(B) for transportation described in
				15 AAC 55.191(b) (3), (4)(B), or (8) or
				15 AAC 55.193(b) (3), (4)(B), or (6),
				use of the per barrel, per Mcf, or per MMBTU annual average of the actual or
				reasonable costs of transportation, as applicable, of the oil or gas produced
				or shipped during the calendar year and that are allowable under
				15 AAC 55.193; or
(3) another method that is approved by the
				department as fairly representing the appropriate monthly share of the
				producer's transportation costs for a calendar year.
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 › 15 AAC 55.195

Current through May 31, 2024
The material adopted by reference in 15 AAC 55.195(d), (f), and (h) from the Standard Industrial Classification Manual may be viewed at or
					 obtained from the Department of Revenue, Tax Division, 550 W. 7th Avenue, Suite
					 500, Anchorage, AK 99501. The Valuation Handbook, Industry Cost of Capital, is
					 published by Duff & Phelps, LLC, 311 South Wacker Drive, Suite 4200.
					 Chicago, IL 60606, or
www.duffandphelps.com
. Before Register 221
					 (April, 2017) the regulation referenced The Cost of Capital Yearbook, published
					 by Morningstar. Inc. Effective Morningstar, Inc. Effective March 1, 2017,
					 Register 221, the reference was changed to the Valuation Handbook, Industry
					 Cost of Capital, published by Duff & Phelps, LLC.
Before 1/1/2000, Register 152, the substance of 15 AAC 55.195(a), (b), and (c) was in
					 15 AAC 55.191(d), (f), and (g). The history note for 15 AAC 55.195 does
					 not reflect the earlier history of the provisions currently set out at 15 AAC 55.195(a), (b), and (c).
Authority:
AS
					 43.05.080
AS
					 43.55.020
AS
					 43.55.030
AS
					 43.55.040
AS
					 43.55.110
AS
					 43.55.150
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 › 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

Current through May 31, 2024
(a) For oil or gas
				produced on or after January 1, 2003, a cost of capital allowance that consists
				of depreciation and a return on invested capital will be allowed under this
				section, as provided in
				15 AAC 55.193, for a (1) vessel, or an improvement
				completed on or after January 1, 2002 to a vessel, owned or effectively owned
				by the producer; or (2) LNG transportation facility owned or effectively owned
				by the producer and placed in service after December 31, 2010, or an
				improvement to that facility. However, a producer may elect to expense the
				first $2,000,000 in costs incurred with respect to improvements during a
				calendar year.
(b) A cost of
				capital allowance under this section for a vessel will be allowed only for days
				when the vessel is in allowable service, in allowable lay up, or in allowable
				dry dock.
(c) The following
				requirements apply to the timing of changes in vessel status:
(1) a vessel changing from operation in
				allowable service to lay up or operation in alterative service begins lay up or
				operation in alternative service on the day after the last day of cargo
				discharge in allowable service;
(2)
				a vessel changing from operation in alternative service to lay up or operation
				in allowable service begins lay up or operation in allowable service on the day
				after the last day of cargo discharge in alternative service;
(3) a vessel changing from lay up to
				operation in allowable service or operation in alternative service begins
				operation in allowable service or operation in alternative service on the day
				after the vessel departs from the location where the vessel was laid
				up;
(4) a vessel going into dry
				dock begins dry dock status on the day after the last day of cargo discharge
				or, if going into dry dock from lay up, on the day after the vessel departs
				from the location where the vessel was laid up;
(5) a vessel finishing dry dock changes from
				dry dock status to the immediately subsequent status on the day after the
				vessel departs the dry dock facility;
(6) a vessel begins operation in allowable
				service on the day that its useful life begins or, in the case of a used vessel
				newly acquired by a producer, on the day that its remaining useful life for
				that producer begins, if the vessel proceeds directly to enter operation in
				allowable service; otherwise, the vessel begins operation in alternative
				service on the day specified in this paragraph; for purposes of this paragraph,
				the beginning of a vessel's useful life or remaining useful life is determined
				in accordance with generally accepted accounting principles.
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 › 15 AAC 55.197 - Methodology to determine certain transportation costs for pipelines and gas treatment plants

Current through May 31, 2024
(a) For transportation of oil or gas for
				which costs are determined under this section, the applicable costs of
				transportation are determined for a calendar year by calculating the total
				amount for the year for the following items and allocating that total, as
				provided under this section, to the specific quantity of oil or gas
				transported:
(1) an allowance for operating
				and maintenance expenses of the facility;
(2) annual depreciation on capital investment
				in the facility at original cost; except as otherwise provided under (k) of
				this section, depreciation is calculated using straight-line depreciation over
				the allowed economic life of the facility;
(3) a return on capital investment in the
				facility at original cost net of depreciation accumulated before the year of
				calculation, with the undepreciated capital investment adjusted to account for
				accumulated deferred income taxes;
(4) income tax on the equity portion of the
				return under (3) of this subsection as determined under (e) and (f) of this
				section;
(5) ad valorem taxes on
				the facility;
(6) an allowance for
				the cost of dismantlement and removal of the pipeline facility and of
				restoration after removal of the pipeline facility, if the tariff specifically
				identifies and provides for the allowance to be included in the applicable
				recourse rate, in the case of a regulated gas pipeline facility, or the
				applicable rate, in the case of a regulated oil pipeline facility.
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 › 15 AAC 55.200 - Retroactive adjustments (Repealed)

Current through May 31, 2024
The subject matter of
					 15 AAC 55.200 has been relocated
					 to 15 AAC 55.820.
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 › 15 AAC 55.211 - Gross value reductions

Current through May 31, 2024
(a)AS
				43.55.160(f) and (g) apply
				only to oil and gas produced from a lease or property after December 31,
				2013.
(b) For purposes of
				AS
				43.55.160(f)(1) and (g), a
				lease that includes land that was within a unit on January 1, 2003 is not
				considered to be a lease that was within that unit on January 1, 2003, if
(1) the lease was issued following the
				expiration of a former lease containing the land and the lease at or after the
				time it was issued was not within that unit; or
(2) the lease was segregated from an existing
				lease into a separate and distinct lease comprising a portion of the land that
				was formerly within the existing lease and the lease after segregation was not
				within that unit.
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 › 15 AAC 55.212 - Procedures relating to gross value reductions

Current through May 31, 2024
(a) At
				any time
(1) a producer may request in
				writing the department's determination for purposes of
(A)AS
				43.55.160(f)(1), or for
				purposes of
				AS
				43.55.160(f)(1) and (g),
				that a specified lease or property from which the producer produces or plans to
				produce oil or gas does not contain a lease that was within a unit on January
				I, 2003;
(B)AS
				43.55.160(f)(2), that a
				specified participating area from which the producer produces or plans to
				produce oil or gas was established after December 31, 2011, is within a unit
				formed under
				AS
				38.05.180(p) before January
				I, 2003, and does not contain a reservoir or portion of a reservoir that had
				previously been in a participating area established before December 31, 2011;
(C)AS
				43.55.160(g), that a
				specified unit from which the producer produces or plans to produce oil or gas
				is made up solely of oil and gas leases issued by the Department of Natural
				Resources that have a royalty share of more than 12.5 percent in amount or
				value of the production removed or sold from the lease as determined under
				AS
				38.05.180(f);
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 › 15 AAC 55.215 - Applicability of lease expenditures

Current through May 31, 2024
(a) For purposes of
				AS
				43.55.160, a lease expenditure for a calendar
				year that is a cost of
(1) exploring for,
				developing, or producing oil or gas deposits located within a lease or property
				is considered a lease expenditure applicable to
(A)
				 oil or gas produced from that lease or property during that
				calendar year for a calendar year before 2022, irrespective of whether any oil
				or gas is actually produced from that lease or property during that calendar
				year;
(B) oil produced from that
				lease or property during that calendar year for a calendar year after 2021,
				irrespective of whether any oil or gas is actually produced from that lease or
				property during that calendar year;
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 › 15 AAC 55.230 - Qualified exploration expenditures (Repealed)

Current through May 31, 2024
The subject matter of
					 15 AAC 55.230 has been relocated
					 to 15 AAC 55.360.
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 › 15 AAC 55.235 - Transfer of a production tax credit certificate (Repealed)

Current through May 31, 2024
The subject matter of
					 15 AAC 55.235 has been relocated
					 to 15 AAC 55.365.
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 › 15 AAC 55.240 - Applying production tax credit certificates against production tax liability (Repealed)

Current through May 31, 2024
The subject matter of
					 15 AAC 55.240 has been relocated
					 to 15 AAC 55.370.
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 › 15 AAC 55.245 - Lease expenditures under operating agreements

Current through May 31, 2024
(a) Repealed
				12/4/2010.
(b) Repealed
				12/4/2010.
(c) Repealed
				12/4/2010.
(d) The department will
				not approve or require use of operating agreements under former
				AS
				43.55.165(c) or
				(d).
Authority:
AS
					 43.05.080
AS 43.55.110
AS 43.55.160
AS 43.55.165
AS
					 43.55.170
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 › 15 AAC 55.250 - Standards for lease expenditures other than overhead

Current through May 31, 2024
(a) Repealed 9/20/2020.
(b) Costs incurred after June 30, 2007,
				satisfy the requirements established in
				AS
				43.55.165(a)(1)(B), as
				enacted by sec. 58, ch. 1, SSSLA 2007, only if they are
(1) direct charges under
				15 AAC 55.260 incurred for an activity or purpose described
				in (c) of this section; and
(2) not
				excluded under
				AS
				43.55.165(e), as amended by
				sec. 60, ch. 1, SSSLA 2007.
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 › 15 AAC 55.271 - Overhead on or after March 1, 2010

Current through May 31, 2024
(a) For purposes of
				AS
				43.55.165(a)(2), as repealed
				and reenacted by sec. 58, ch. 1, SSSLA 2007, a reasonable allowance for the
				calendar year for a producer's or explorer's overhead expenses directly related
				to exploring for, developing, or producing oil or gas deposits located within a
				lease or property or other land in the state is 4.5 percent of the producer's
				or explorer's lease expenditures, net of adjustments under
				AS
				43.55.170, that are incurred during the
				calendar year and that are allowed as direct charges under
				15 AAC 55.260, excluding
(1) payments of or in lieu of taxes other
				than
(A) payroll taxes under
				15 AAC 55.260(a) (3);
(B) sales taxes, use taxes, or excise taxes
				on goods or services;
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 › 15 AAC 55.275 - Exclusions from lease expenditures

Current through May 31, 2024
(a) The portion of
				a producer's expenditures incurred during a calendar year before 2022 that is
				excluded under
				AS
				43.55.165(e)(18) is
				calculated separately for each segment under
				15 AAC 55.206. Subject to prorating for only a portion of
				a calendar year as provided under
				AS
				43.55.165(e)(18), the
				excluded portion for a segment is $1 less than the product of $.30 multiplied
				by the total amount of taxable
(1) oil and
				gas, in BTU equivalent barrels, produced by the producer from leases or
				properties corresponding to the segment described in
				15 AAC 55.206(c) (1)(A) for that
				segment;
(2) oil and gas, in BTU
				equivalent barrels, produced by the producer from leases or properties
				corresponding to the segment described in
				15 AAC 55.206(c) (1)(B) for that
				segment;
(3) oil, in BTU equivalent
				barrels, produced by the producer from a lease or property corresponding to a
				segment described in
				15 AAC 55.206(c) (1)(C), for that
				segment;
(4) gas, in BTU equivalent
				barrels, produced by the producer from a lease or property corresponding to a
				segment described in or
				15 AAC 55.206(c) (1)(D) for that
				segment;
(5) gas, in BTU equivalent
				barrels, produced by the producer after June 30, 2007, from a lease or property
				corresponding to a segment described in
				15 AAC 55.206(c) (1)(E), for that
				segment.
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 › 15 AAC 55.290 - When cost is incurred

Current through May 31, 2024
(a) Unless
				otherwise provided under (c) of this section, for purposes of
				AS
				43.55.165 and this chapter, a cost incurred
				by a producer or explorer is incurred during the calendar year
(1) for which the operator of a lease or
				property bills the producer for the cost, if
(A) the cost is a cost of exploring for,
				developing, or producing oil or gas deposits located within the lease or
				property;
(B) the operator operates
				the lease or property on behalf of the producer; and
(C) at least one producer, other than the
				operator, on behalf of which the operator operates the lease or property has a
				material interest in the lease or property;