Alaska Administrative Code

Notes 15 AAC 50.180 Eff. 2/27/83, Register 85; repealed 7/8/2020, Register 235, October 2020

In addition to the definitions contained in AS 43.50.170, in this chapter (1) "cigarette business" means a category of activity in the state as a manufacturer, distributor, direct-buying retailer, vending machine operator, retailer, or buyer of cigarettes; (2) "department" means …

(a) A person required under AS 43.52.050 to collect from the renter and remit to the department a vehicle rental tax imposed by AS 43.52.010 - AS 43.52.099 shall (1) collect the tax from the renter at the completion or close of the lease or rental contract, regardless of billing …

(a) For an exemption to be claimed under AS 43.52.090, and at the time that the rental contract is executed, the lessor must (1) complete a government use exemption certificate (A) on a form prescribed by the department; or (B) incorporated, directly or as an addendum, into the l…

In determining whether a lease or rental exceeds a period of 90 consecutive days and is not subject to the tax imposed in AS 43.52.010 and 43.52.030, (1) the initial lease or rental contract must contain a written term exceeding 90 consecutive days; (2) an extension or renewal of…

Notes 15 AAC 52.091 Eff. 1/8/2004, Register 169; repealed 7/8/2020, Register 235, October 2020

In AS 43.52.010-43.52.099 and 15 AAC 52.010 - 15 AAC 52.099, unless the context requires otherwise, (1) "calendar quarter" means the period of three months of the calendar year, each beginning January 1, April 1, July 1, and October 1; (2) "day" means 24 consecutive hours; (3) "d…

(a) A person required under AS 43.52.220 to collect from a passenger and remit to the department a tax imposed by AS 43.52.200-43.52.295 shall (1) collect the tax from the passenger on or before completion of the voyage, regardless of billing practices, installment agreements, cr…

The tax imposed by AS 43.52.200-43.52.295 does not apply to passengers on board a commercial passenger vessel that does not anchor or moor in state marine waters with the intent to allow passengers to disembark. Notes 15 AAC 52.220 Eff. 5/3/2007, Register 182 Authority:AS 43.05.0…

(a) A person required to collect and pay the tax imposed by AS 43.52.200-43.52.295 shall file with the department a separate return for each commercial passenger vessel providing overnight accommodations that anchors or moors on the state's marine water with the intent to allow p…

(a) A person required to file the return under 15 AAC 52.240 shall preserve in hard copy or electronic format for three years all books, records, and any other data utilized to complete the return, including (1) passenger manifests; (2) passenger names, addresses, and telephone n…

(a) The rates for the tax reduction under AS 43.52.255 for local levies are (1) For the City and Borough of Juneau, $8 (2) For the City of Ketchikan for docking at a city-owned or city-leased facility, $7 (3) For the City of Ketchikan for docking at a privately-owned facility, $4…

(a) In 15 AAC 52.210 - 15 AAC 52.295, "passenger manifest" means a document stating the total number of passengers aboard the commercial passenger vessel at the time the vessel enters the boundaries of a port of call within the state. (b) In AS 43.52.295, "itinerary" means a trip…

Notes 15 AAC 52.910 Eff. 1/8/2004, Register 169 As of Register 182 (July 2007), the regulations attorney relocated 15 AAC 52.910 to 15 AAC 52.091, reflecting the adoption of 15 AAC 52.210 - 15 AAC 52.295, effective 5/3/2007, Register 182.

Notes 15 AAC 52.990 Eff. 1/8/2004, Register 169 As of Register 182 (July 2007), the regulations attorney relocated 15 AAC 52.990 to 15 AAC 52.099, reflecting the adoption of 15 AAC 52.210 - 15 AAC 52.295, effective 5/3/2007, Register 182.

Notes 15 AAC 55.010 Eff. 7/1/77, Register 63; am 3/26/82, Register 81; am 1/1/95, Register 132; repealed 5/3/2007, Register 182

Notes 15 AAC 55.011 Eff. 1/1/95, Register 132; repealed 5/3/2007, Register 182

Notes 15 AAC 55.020 Eff. 7/1/77, Register 63; am 2/23/88, Register 105; am 1/1/95, Register 132; repealed 1/1/2000, Register 152

(a) An operator of a lease or property from which oil or gas is produced during a month before January 1, 2012 shall, no later than the last day of the following month, submit to the department a detailed account of the individual well data showing the number of days and fraction…

Notes 15 AAC 55.025 Eff. 6/30/87, Register 103; am 1/1/95, Register 132; repealed 1/1/2000, Register 152

Notes 15 AAC 55.027 Eff. 1/1/95, Register 132; repealed 5/3/2007, Register 182

Notes 15 AAC 55.030 Eff. 7/1/77, Register 63; am 11/25/77, Register 64; am 3/26/82, Register 81; am 1/1/95, Register 132; repealed 1/1/2000, Register 152

Notes 15 AAC 55.040 Eff. 7/1/77, Register 63; repealed 1/1/95, Register 132

Notes 15 AAC 55.045 Eff. 3/26/82, Register 81; am 1/1/95, Register 132; repealed 1/1/2000, Register 152

Notes 15 AAC 55.050 Eff. 7/1/77, Register 63; am 11/25/77, Register 64; am 1/1/2000, Register 152; repealed 5/3/2007, Register 182

Notes 15 AAC 55.052 Eff. 1/1/2000, Register 152; repealed 5/3/2007, Register 182

Notes 15 AAC 55.060 Eff. 1/2/71, Register 36; am 1/1/95, Register 132; repealed 5/3/2007, Register 182

Notes 15 AAC 55.070 Eff. 7/1/77, Register 63; am 1/1/95, Register 132; repealed 1/1/2000, Register 152

Notes 15 AAC 55.071 Eff. 1/1/95, Register 132; am 1/1/2000, Register 152; am 1/1/2003, Register 164; repealed 5/3/2007, Register 182

Notes 15 AAC 55.080 Eff. 7/1/77, Register 63; am 1/1/95, Register 132; am 1/1/2000, Register 152; repealed 5/3/2007, Register 182

Notes 15 AAC 55.090 Eff. 7/1/77, Register 63; am 11/25/77, Register 64; am 1/1/2002, Register 160; repealed 5/3/2007, Register 182

Notes 15 AAC 55.100 Eff. 3/7/74, Register 49; am 6/28/74, Register 50; am 7/1/77, Register 63; repealed 5/3/2007, Register 182

Notes 15 AAC 55.110 Eff. 12/24/75, Register 56; repealed 1/1/95, Register 132

Notes 15 AAC 55.115 Eff. 1/1/2000, Register 152; repealed 5/3/2007, Register 182

Notes 15 AAC 55.120 Repealed 9/15/82.

Notes 15 AAC 55.122 Eff. 1/1/95, Register 132; am 1/1/2000, Register 152; repealed 5/3/2007, Register 182

(a) For gas processed in a downstream gas plant under an arm's length contract, the processing cost deduction under 15 AAC 55.151(b) (2)(B) is the actual cost incurred by the producer under the contract for processing the taxable gas, except as otherwise provided under (c) of thi…

(a) For gas processed in a downstream gas plant for which the processing cost deduction is calculated under this section, the applicable processing cost deduction is based on the downstream gas plant's actual and reasonable, directly allocable and attributable processing costs in…

Notes 15 AAC 55.150 Eff. 1/6/80, Register 73; am 5/21/81, Register 78; am 1/1/95, Register 132; repealed 1/1/2000, Register 152

(a) Except as otherwise provided in 15 AAC 55.163, this section applies to all oil and gas produced in the state on a lease or property, regardless of whether the oil or gas is removed from the lease or property, less any oil or gas the ownership of or right to which is exempt fr…

Notes 15 AAC 55.160 Eff. 1/6/80, Register 73; am 1/1/95, Register 132; repealed 1/1/2000, Register 152

(a) For purposes of this chapter, the sales price for oil or gas is the cash value of the full consideration being given in receipt for oil or gas transferred from a producer in an arm's length, third party transaction. For gas that has been processed in a downstream gas plant, t…

(a) This section applies to oil run through a field topping plant in the Alaska North Slope area that is not returned and blended back into a production stream upstream of a point of production for oil. (b) The gross value per barrel at the point of production for the oil is the …

Notes 15 AAC 55.165 Eff. 9/1/84, Register 91; am 10/10/90, Register 116; am 2/14/91, Register 117; am 1/1/95, Register 132; repealed 1/1/2000, Register 152

Notes 15 AAC 55.167 Eff. 2/14/91, Register 117; deleted as of 1/2000, Register 152 As of Register 152 (January 2000), the regulations attorney deleted 15 AAC 55.167, a transitional provision, as obsolete.

Notes 15 AAC 55.170 Eff. 1/6/80, Register 73; am 5/21/81, Register 78; am 9/1/84, Register 91; am 1/1/95, Register 132; repealed 1/1/2000, Register 152

(a) The prevailing value for oil produced in the Alaska North Slope area ("ANS") and delivered to the United States West Coast, including Hawaii, is (1) for oil transferred by the producer in an arm's-length, third party sale, the average spot price for ANS at the United States W…