Statutes, codes, and regulations
Alaska Administrative Code
Title 15 - RevenueChapter 55 - Oil and Gas Production Tax and Oil Surcharge
Article 4 - Levy of Tax
Section 15 AAC 55.450 - Tax for oil and gas the ownership or right to which constitutes a landowner's royalty interest

15 Alaska Admin. Code § 55.450

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Current through May 31, 2024
Section 15 AAC 55.450 - Tax for oil and gas the ownership or right to which constitutes a landowner's royalty interest
(a) The tax levied by AS 43.55.011(i) for oil is calculated separately for oil produced from each lease or property and may not be less than zero.
(b) The tax levied by AS 43.55.011(i) for gas is calculated separately for gas produced from each lease or property and may not be less than zero.

15 AAC 55.450

Eff. 4/30/2010, Register 194

Authority:AS 43.05.080

AS 43.55.011

AS 43.55.110