Current through November 28, 2024
Section 15 AAC 55.410 - Tax levied for production of oil and gas(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.(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 43.55.01(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, January 2014; am 3/1/2017, Register 221, April 2017 ; am 9/20/2020,Register 235, October 2020; am 1/1/2022, Register 240, January 2022 Authority:AS 43.05.080
AS 43.55.011
AS 43.55.110