Chapter 55 - Oil and Gas Production Tax and Oil Surcharge
- Article 1 - Gross Value at the Point of Production of Oil and Gas (§ 15 AAC 55.010 to 15 AAC 55.197)
- Article 2 - Production Tax Value of Oil and Gas (§ 15 AAC 55.200 to 15 AAC 55.290)
- Article 3 - Tax Credits (§ 15 AAC 55.305 to 15 AAC 55.381)
- Article 4 - Levy of Tax (§ 15 AAC 55.410 to 15 AAC 55.450)
- Article 5 - Payments and Reporting (§ 15 AAC 55.510 to 15 AAC 55.525)
- Article 6 - General Provisions (§ 15 AAC 55.800 to 15 AAC 55.9700)
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Article 1 - Gross Value at the Point of Production of Oil and Gas (§ 15 AAC 55.010 to 15 AAC 55.197)
- Article 2 - Production Tax Value of Oil and Gas (§ 15 AAC 55.200 to 15 AAC 55.290)
- Article 3 - Tax Credits (§ 15 AAC 55.305 to 15 AAC 55.381)
- Article 4 - Levy of Tax (§ 15 AAC 55.410 to 15 AAC 55.450)
- Article 5 - Payments and Reporting (§ 15 AAC 55.510 to 15 AAC 55.525)
- Article 6 - General Provisions (§ 15 AAC 55.800 to 15 AAC 55.9700)