Alaska Admin. Code tit. 15, § 55.410
Tax on production tax value of oil and gas
Effective Jan 1, 2022Alaska Register 240(Eff. 5/3/2007, Register 182; am 10/21/2009, Register 192; am 12/25/2013, Register 208; am 3/1/2017, Register 221; am 9/20/2020, Register 235; am 1/1/2022, Register 240) | Authority: AS 43.05.080, AS 43.55.011, AS 43.55.110
- (a) The tax levied by AS 43.55.011(e) is levied for a calendar year for all taxable oil and gas produced during all months of the calendar year.
- (b) Repealed 9/20/2020.
- (c) AS 43.55.011(e)(1) applies to oil and gas produced before January 1, 2014. AS 43.55.011(e)(2) applies to oil and gas produced after December 31, 2013, and before January 1, 2022. AS 43.55.011(e)(3) applies to oil and gas produced after December 31, 2021.
(Eff. 5/3/2007, Register 182; am 10/21/2009, Register 192; am 12/25/2013, Register 208; am 3/1/2017, Register 221; am 9/20/2020, Register 235; am 1/1/2022, Register 240)
Authority: AS 43.05.080, AS 43.55.011, AS 43.55.110