Article 4 - Corporate Net Income Tax; Special Rules for Oil and Gas Corporations
- Section 15 AAC 20.410 - Corporations engaged in oil or gas production or pipeline transportation
- Section 15 AAC 20.420 - Reporting requirements (Repealed)
- Section 15 AAC 20.421 - Apportionment of petroleum business income of a taxpayer subject to AS 4320144
- Section 15 AAC 20.422 - Transition rule for taxpayers subject to 43.20.144 for estimated tax payments for tax years beginning in calendar year 1998
- Section 15 AAC 20.430 - Taxable income (Repealed)
- Section 15 AAC 20.440 - Section 72 business income (Repealed)
- Section 15 AAC 20.445 - Intangible drilling and development costs
- Section 15 AAC 20.450 - Federal taxable income (Repealed)
- Section 15 AAC 20.460 - Attribution of income (Repealed)
- Section 15 AAC 20.470 - Allocation of general overhead and administrative expense (Repealed)
- Section 15 AAC 20.480 - Depreciation expense for oil and gas taxpayers
- Section 15 AAC 20.490 - Apportionment rules for oil and gas taxpayers
- Section 15 AAC 20.500 - Sales, property and extraction factors
- Section 15 AAC 20.510 - Records
- Section 15 AAC 20.520 - Relief
- Section 15 AAC 20.530 - [Repealed]
- Section 15 AAC 20.540 - Calculation of tax for taxpayers subject to AS 43.20.144 and 43.20.145 in a tax year
- Section 15 AAC 20.550 - Reserved