Corporate Net Income Tax; Special Rules for Oil and Gas Corporations | Midpage

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Alaska Administrative Code

Article 4

Corporate Net Income Tax; Special Rules for Oil and Gas Corporations

15.20.410Corporations engaged in oil or gas production or pipeline transportation 15.20.421Apportionment of petroleum business income of a taxpayer subject to AS 43.20.144 15.20.422Transition rule for taxpayers subject to 43.20.144 for estimated tax payments for tax years beginning in calendar year 1998 15.20.445Intangible drilling and development costs 15.20.480Depreciation expense for oil and gas taxpayers 15.20.490Apportionment rules for oil and gas taxpayers 15.20.500Sales, property and extraction factors 15.20.510Records 15.20.520Relief 15.20.540Calculation of tax for taxpayers subject to AS 43.20.144 and 43.20.145 in a tax year