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Alaska Statutes, Title 43

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Alaska/Statutes

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Title 43, Revenue and Taxation

36 chapters · 506 sections in this title.

All chapters in Title 43506 Ch 50, Tobacco Taxes and Sales.66 Ch 05, Administration of Revenue Laws.49 Ch 76, Fisheries Taxes and Assessments.46 Ch 82, Alaska Stranded Gas Development Act.39 Ch 55, Oil and Gas Production Tax and Oil S…34 Ch 20, Alaska Net Income Tax Act.33 Ch 31, Estate Tax Law of Alaska.33 Ch 90, Alaska Gasline Inducement Act.32 Ch 23, Permanent Fund Dividends.28 Ch 56, Oil and Gas Exploration, Production,…21 Ch 52, Transportation Taxes.18 Ch 75, Fisheries Business License and Taxes.16 Ch 40, Motor Fuel Tax.15 Ch 10, Enforcement and Collection of Taxes.13

506 sections·Filtered byTitle 43✕

AS 43.50.845 Short title for AS 43.50.710 — 43.50.849.
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AS 43.50.710 — 43.50.849 may be known as the Unfair Cigarette Sales Tax Act.
AS 43.50.849 Definitions.
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In AS 43.50.710 — 43.50.849, (1) “cigarette” has the meaning given in AS 43.50.170; (2) “department” means the Department of Revenue; (3) “person” has the meaning given in AS 43.50.170; (4) “retailer” has the meaning given in AS 43.50.170 and includes a person licensed or require…
AS 43.52.010 Levy of passenger vehicle rental tax.
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There is imposed an excise tax on the charge for the lease or rental of a passenger vehicle in this state if the lease or rental of the passenger vehicle does not exceed a period of 90 consecutive days.
AS 43.52.020 Rate of passenger vehicle rental tax.
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The rate of the tax levied in AS 43.52.010 is (1) nine percent of the total fees and costs charged for the lease or rental of a passenger vehicle not arranged through a vehicle rental platform; or (2) seven percent of the total fees and costs charged for the lease or rental of a …

Showing 251–300 of 506

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AS 43.52.030 Levy of recreational vehicle rental tax.

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There is imposed an excise tax on the charge for the lease or rental of a recreational vehicle in this state if the lease or rental of the recreational vehicle does not exceed a period of 90 consecutive days.

AS 43.52.040 Rate of recreational vehicle rental tax.

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The rate of the tax levied in AS 43.52.030 is three percent of the total fees and costs charged for the lease or rental of the recreational vehicle.

AS 43.52.050 Liability for payment of vehicle rental taxes.

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(a) The taxes imposed by AS 43.52.010 — 43.52.099 shall be collected and paid to the department (1) by the person who provides the leased or rented vehicle unless the lease or rental was arranged or executed through a vehicle rental platform under (c) of this section; and (2) in …

AS 43.52.060 Applicability of the tax.

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The provisions of AS 43.52.010 — 43.52.099 apply to a passenger or recreational vehicle whether or not the vehicle is registered and licensed in this state.

AS 43.52.070 Relationship to municipal levies.

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The taxes imposed by AS 43.52.010 — 43.52.099 are in addition to taxes that may be imposed on vehicle rentals by a municipality under AS 29.45.

AS 43.52.080 Administration of tax and sharing of information with municipalities.

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(a) The department shall administer the taxes imposed by this chapter and may adopt necessary regulations. (b) The proceeds of the vehicle rental taxes imposed by AS 43.52.010 — 43.52.099 shall be deposited into a special vehicle rental tax account in the general fund. (c) The le…

AS 43.52.090 Exemption.

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The tax imposed in AS 43.52.010 — 43.52.099 does not apply to leases or rentals for official use to federal, state, or local government agencies or employees.

AS 43.52.099 Definitions.

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In AS 43.52.010 — 43.52.099, (1) “fees and costs” means all charges incurred by the renter before the tax imposed under AS 43.52.010 — 43.52.099 except (A) fees from the sale of automobile liability insurance, loss damage waiver insurance, and personal accident insurance; (B) par…

AS 43.52.200 Levy of excise tax on overnight accommodations on commercial passenger vessels.

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There is imposed an excise tax on passengers traveling on commercial passenger vessels providing overnight accommodations that anchor or moor on the state's marine water with the intent to allow passengers to embark or disembark.

AS 43.52.210 Rate of tax.

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The tax imposed by AS 43.52.200 — 43.52.295 is levied at a rate of $34.50 for a passenger for each voyage.

AS 43.52.220 Liability for payment of tax.

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A passenger subject to the excise tax imposed by AS 43.52.200 — 43.52.295 is liable for the payment of the tax. The tax shall be collected from the passenger by the person who provides travel aboard a commercial vessel and shall be paid to the department in the manner and at the …

AS 43.52.230 Disposition of receipts.

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(a) The proceeds from the tax imposed under AS 43.52.200 — 43.52.295 shall be deposited in a special “commercial vessel passenger tax account” in the general fund. The legislature may appropriate money from this account for the purposes described in (b) and (d) of this section. (…

AS 43.52.240 Administration.

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The department shall (1) collect and enforce the collection of taxes due under AS 43.52.200 — 43.52.295 and penalties as provided in AS 43.05; (2) adopt regulations necessary for the administration of AS 43.52.200 — 43.52.295; and (3) subject to annual appropriation, distribute t…

AS 43.52.255 Tax reduction for local levies.

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The tax imposed on a passenger by AS 43.52.200 — 43.52.295 shall be reduced by the total amount of a tax on the passenger traveling on a commercial passenger vessel that is imposed and collected by a home rule or general law municipality under a law enacted before December 17, 20…

AS 43.52.260 Periodic report.

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The Department of Commerce, Community, and Economic Development shall, every three years, prepare and submit to the governor, the legislature, and the public a report that (1) addresses the projected needs of communities to safely and efficiently host passengers that pay taxes un…

AS 43.52.295 Definitions.

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In AS 43.52.200 — 43.52.295, (1) “commercial passenger vessel” means a boat or vessel that is used in the common carriage of passengers in commerce; “commercial passenger vessel” does not include (A) vessels with fewer than 250 berths or other overnight accommodations for passeng…

AS 43.55.011 Oil and gas production tax.

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(a) [Repealed, § 34 ch 2 TSSLA 2006.] (b) [Repealed, § 34 ch 2 TSSLA 2006.] (c) [Repealed, § 34 ch 2 TSSLA 2006.] (d) [Repealed, § 18 ch 116 SLA 1981.] (e) There is levied on the producer of oil or gas a tax for all oil and gas produced each calendar year from each lease or prope…

AS 43.55.014 Payment in gas of tax for gas.

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(a) For gas produced on and after January 1, 2022, other than gas described in (e) of this section, the department shall allow a producer to make an election, under regulations adopted by the department, to pay in gas the production tax levied by this section in lieu of the tax o…

AS 43.55.017 Relation to other taxes.

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(a) Except as provided in this chapter, the taxes imposed by this chapter are in place of all taxes now imposed by the state or any of its municipalities, and neither the state nor a municipality may impose a tax on (1) producing oil or gas leases; (2) oil or gas produced or extr…

AS 43.55.019 Oil or gas producer education credit.

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(a) A producer of oil or gas is allowed a credit against the tax levied by AS 43.55.011(e) for (1) contributions of cash or equipment accepted for direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endow…

AS 43.55.020 Payment of tax.

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(a) For a calendar year, a producer subject to tax under AS 43.55.011 shall pay the tax as follows: (1) for oil and gas produced before January 1, 2014, an installment payment of the estimated tax levied by AS 43.55.011(e), net of any tax credits applied as allowed by law, is due…

AS 43.55.023 Tax credits for certain losses and expenditures.

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(a) A producer or explorer may take a tax credit for a qualified capital expenditure as follows: (1) notwithstanding that a qualified capital expenditure may be a deductible lease expenditure for purposes of calculating the production tax value of oil and gas under AS 43.55.160(a…

AS 43.55.024 Additional nontransferable tax credits.

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(a) For a calendar year for which a producer's tax liability under AS 43.55.011(e) on oil and gas produced from leases or properties outside the Cook Inlet sedimentary basin, no part of which is north of 68 degrees North latitude, exceeds zero before application of any credits un…

AS 43.55.025 Alternative tax credit for oil and gas exploration.

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(a) Subject to the terms and conditions of this section, a credit against the tax levied by AS 43.55.011(e) or, if the credit is for exploration expenditures incurred for work performed on or after July 1, 2016, against the tax levied by AS 43.20 is allowed for exploration expend…

AS 43.55.028 Oil and gas tax credit fund established; cash purchases of tax credit certificates.

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(a) The oil and gas tax credit fund is established as a separate fund of the state. The purpose of the fund is to purchase transferable tax credit certificates issued under AS 43.55.023 and production tax credit certificates issued under AS 43.55.025 and to pay refunds and paymen…

AS 43.55.029 Assignment of tax credit certificate.

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(a) An explorer or producer that has applied for a production tax credit under AS 43.55.023(a) or (l) or 43.55.025(a) may make a present assignment of the production tax credit certificate expected to be issued by the department to a third-party assignee. The assignment may be ma…

AS 43.55.030 Filing of statements.

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(a) A producer that produces oil or gas from a lease or property in the state during a calendar year, whether or not any tax payment is due under AS 43.55.020(a) for that oil or gas, shall file with the department on March 31 of the following year a statement, under oath, in a fo…

AS 43.55.040 Powers of Department of Revenue.

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Except as provided in AS 43.05.405 — 43.05.499, the department may (1) require a person engaged in production and the agent or employee of the person, and the purchaser of oil or gas, or the owner of a royalty interest in oil or gas to furnish, whether by the filing of regular st…

AS 43.55.050 Incorrect returns.

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The department may determine whether or not a return required by this chapter to be filed with it is correct. If a person makes an untrue or incorrect return of the gross production or the value of it, or fails or refuses to make a return, the department shall, under regulations …

AS 43.55.060 Delinquency.

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When the tax provided for in this chapter becomes delinquent, it bears interest as provided in AS 43.05.225(1). If any person fails to make a report required by this chapter, within the time prescribed by law for the report, the department shall examine the books, records and fil…

AS 43.55.075 Limitation on assessment and amended returns.

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(a) Except as provided in AS 43.05.260(c), the amount of a tax imposed by this chapter must be assessed within six years after the return was filed. (b) A decision of a regulatory agency, court, or other body with authority to resolve disputes that results in a retroactive change…

AS 43.55.080 Collection and deposit of revenue.

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Except as otherwise provided under art. IX, sec. 17, Constitution of the State of Alaska, the department shall deposit in the general fund the money collected by it under AS 43.55.011 — 43.55.180.

AS 43.55.090 Refunds.

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In case of overpayment, duplicate payment or payment made in error, the department may refund the amount of the overpayment under AS 43.10.210.

AS 43.55.110 Administration.

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(a) The department may adopt regulations for the purpose of making and filing reports required by this chapter and otherwise necessary to the enforcement of this chapter. (b) The department may require a sufficient bond from every person charged with the making and filing of repo…

AS 43.55.135 Measurement.

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For the purposes of AS 43.55.011 — 43.55.180, except as otherwise provided, oil is measured in terms of a “barrel of oil” and gas is measured in terms of a “cubic foot of gas.”

AS 43.55.150 Determination of gross value at the point of production.

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(a) For the purposes of AS 43.55.011 — 43.55.180, the gross value at the point of production is calculated using the actual costs of transportation of the oil or gas, except when the (1) shipper of oil or gas is affiliated with the transportation carrier or with a person that own…

AS 43.55.160 Determination of production tax value of oil and gas.

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(a) For oil and gas produced before January 1, 2022, except as provided in (b), (f), and (g) of this section, for the purposes of (1) AS 43.55.011(e)(1) and (2), the annual production tax value of taxable oil, gas, or oil and gas produced during a calendar year in a category for …

AS 43.55.165 Lease expenditures.

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(a) For purposes of this chapter, a producer's lease expenditures for a calendar year are (1) costs, other than items listed in (e) of this section, that are (A) incurred by the producer during the calendar year after March 31, 2006, to explore for, develop, or produce oil or gas…

AS 43.55.170 Adjustments to lease expenditures.

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(a) A producer's lease expenditures under AS 43.55.165 must be adjusted by subtracting payments or credits, other than tax credits, received by the producer or by an operator acting for the producer for (1) the use by another person of a production facility in which the producer …

AS 43.55.180 Required report.

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(a) The department shall study (1) the effects of the provisions of this chapter on oil and gas exploration, development, and production in the state, on investment expenditures for oil and gas exploration, development, and production in the state, on the entry of new producers i…

AS 43.55.201 Surcharge levied.

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(a) Every producer of oil shall pay a surcharge of $.01 per barrel of oil produced from each lease or property in the state, less any oil the ownership or right to which is exempt from taxation. (b) The surcharge imposed by (a) of this section is in addition to the tax imposed by…

AS 43.55.211 Use of revenue derived from surcharge.

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The legislature may appropriate the annual estimated balance of the account maintained under AS 37.05.142 for deposits into the general fund of the proceeds of the surcharge levied under AS 43.55.201 to the response account in the oil and hazardous substance release prevention an…

AS 43.55.221 Suspension and reimposition of the surcharge.

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(a) Not later than 30 days after the end of each calendar quarter, the commissioner of administration shall determine, as of the end of that quarter, the fiscal year's (1) unreserved and unobligated balance in the response account of the oil and hazardous substance release preven…

AS 43.55.231 Surcharge not imposed.

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(a) The surcharge authorized by AS 43.55.201 is not levied during any fiscal year for which (1) the legislature does not, during the regular or a special legislative session preceding the first day of the fiscal year, appropriate at least an amount equal to the amount determined …

AS 43.55.299 Definitions.

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In AS 43.55.201 — 43.55.299, (1) “response account” means the oil and hazardous substance release response account established in AS 46.08.010(a)(2); (2) “response mitigation account” means the oil and hazardous substance release response mitigation account established in AS 46.0…

AS 43.55.300 Surcharge levied.

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(a) Every producer of oil shall pay a surcharge of $.04 per barrel of oil produced from each lease or property in the state, less any oil the ownership or right to which is exempt from taxation. (b) The surcharge imposed by (a) of this section is in addition to the tax imposed by…