Sec. 43.55.890. Disclosure of tax information.

184 words·~1 min read·/ak/title-43/chapter-55/43-55-890

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Notwithstanding any contrary provision of AS 40.25.100 , and regardless of whether the information is considered under AS 43.05.230

(e)to constitute statistics classified to prevent the identification of particular returns or reports, the department may publish the following information under this chapter, if aggregated among three or more producers or explorers, showing by month or calendar year and by lease or property, unit, or area of the state:

(1)the amount of oil or gas production;

(2)the amount of taxes levied under this chapter or paid under this chapter;

(3)the effective tax rates under this chapter;

(4)the gross value of oil or gas at the point of production;

(5)the transportation costs for oil or gas;

(6)qualified capital expenditures, as defined in AS 43.55.023 ;

(7)exploration expenditures under AS 43.55.025 ;

(8)production tax values of oil or gas under AS 43.55.160 ;

(9)lease expenditures under AS 43.55.165 ;

(10)adjustments to lease expenditures under AS 43.55.170 ;

(11)tax credits applicable or potentially applicable against taxes levied by this chapter.