Alaska Administrative Code

(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. State regulations are updated quarterly; …

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. State regulations are updated quarterly; …

Notes 15 AAC 55.010 Eff. 7/1/77, Register 63; am 3/26/82, Register 81; am 1/1/95, Register 132; repealed 5/3/2007, Register 182 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior q…

Notes 15 AAC 55.011 Eff. 1/1/95, Register 132; repealed 5/3/2007, Register 182 State regulations are updated quarterly; we currently have two versions available.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 b…

Notes 15 AAC 55.020 Eff. 7/1/77, Register 63; am 2/23/88, Register 105; am 1/1/95, Register 132; repealed 1/1/2000, Register 152 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior …

(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Notes 15 AAC 55.025 Eff. 6/30/87, Register 103; am 1/1/95, Register 132; repealed 1/1/2000, Register 152 State regulations are updated quarterly; we currently have two versions available.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 …

Notes 15 AAC 55.027 Eff. 1/1/95, Register 132; repealed 5/3/2007, Register 182 State regulations are updated quarterly; we currently have two versions available.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 b…

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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most rece…

Notes 15 AAC 55.040 Eff. 7/1/77, Register 63; repealed 1/1/95, Register 132 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

Notes 15 AAC 55.045 Eff. 3/26/82, Register 81; am 1/1/95, Register 132; repealed 1/1/2000, Register 152 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

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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prio…

Notes 15 AAC 55.052 Eff. 1/1/2000, Register 152; repealed 5/3/2007, Register 182 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

Notes 15 AAC 55.060 Eff. 1/2/71, Register 36; am 1/1/95, Register 132; repealed 5/3/2007, Register 182 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

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

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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the pr…

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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior…

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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prio…

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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior qu…

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

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

Notes 15 AAC 55.120 Repealed 9/15/82. 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 compa…

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

(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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior q…

(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 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 co…

(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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most re…

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. State regulations are updated quarterly; we currently have two versions ava…

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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent…

(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…

Notes 15 AAC 55.172 Eff. 5/21/81, Register 78; am 1/1/95, Register 132; repealed 1/1/2000, Register 152 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 c…

(a) For gas delivered in the Alaska North Slope area, the prevailing value is, (1) repealed 1/1/2022; (2) for gas produced on or after October 1, 2008 and before the commencement of commercial operation of a regulated pipeline facility that delivers gas outside of the Alaska Nort…

Notes 15 AAC 55.175 Eff. 1/1/2000, Register 152; am 1/1/2003, Register 164; repealed 5/3/2007, Register 182 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. Mo…

(a) For purposes of determining the prevailing value for gas under 15 AAC 55.173, the department will publish the information described in (b) of this section as follows: (1) for the period that (A) begins with the date of commencement of commercial operation of a regulated pipel…

Notes 15 AAC 55.180 Eff. 1/6/80, Register 73; am 1/1/95, Register 132; am 1/1/2000, Register 152; am 4/30/2010, Register 194 ; repealed 9/20/2020,Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison be…

(a) Except as otherwise provided under (b) of this section, for purposes of determining the lower of actual costs of transportation or reasonable costs of transportation under AS 43.55.150(b), if the department finds under AS 43.55.150(b) that a condition in(1)AS 43.55.150(a)(1) …

Notes 15 AAC 55.190 Eff. 1/6/80, Register 73; am 5/21/81, Register 78; am 1/1/95, Register 132; repealed 1/1/2000, Register 152 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior q…

Notes 15 AAC 55.191 Eff. 1/1/95, Register 132; am 1/1/2000, Register 152; am 1/1/2002, Register 160; am 1/1/2003, Register 164; am 5/3/2007, Register 182; am 4/30/2010, Register 194; am 3/1/2017, Register 221, April 2017; am 1/1/2020, Register 232, January 2020 ; repealed 9/20/20…

(a) For purposes of AS 43.55.160(c), a producer shall determine the appropriate monthly share of the producer's costs of transportation for a calendar year using an acceptable method under this section that the producer chooses for this purpose and applying that method consistent…

(a) Costs of transportation are the ordinary and necessary costs incurred to transport the oil or gas from the point of production to the sales delivery point. (b) Actual costs of transportation under AS 43.55.150(a) are (1) if transportation of oil or gas is by a regulated carri…

Notes 15 AAC 55.195 Eff. 1/1/2000, Register 152; am 1/1/2002, Register 160; am 1/1/2003, Register 164; am 5/3/2007, Register 182; am 4/30/2010, Register 194; am 3/1/2017, Register 221, April 2017; repealed 1/1/2020, Register 232, January 2020 The material adopted by reference in …

(a) For oil or gas produced on or after January 1, 2003, a cost of capital allowance that consists of depreciation and a return on invested capital will be allowed under this section, as provided in 15 AAC 55.193, for a (1) vessel, or an improvement completed on or after January …

(a) For transportation of oil or gas for which costs are determined under this section, the applicable costs of transportation are determined for a calendar year by calculating the total amount for the year for the following items and allocating that total, as provided under this…

Notes 15 AAC 55.200 Eff. 1/6/80, Register 73; am 1/1/2000, Register 152; repealed 5/3/2007, Register 182 The subject matter of 15 AAC 55.200 has been relocated to 15 AAC 55.820. State regulations are updated quarterly; we currently have two versions available. Below is a comparis…

Notes 15 AAC 55.205 Eff. 5/3/2007, Register 182; am 10/21/2009, Register 192 ; am 9/20/2020,Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly …