Alaska Department of Revenue - Tax Division

The Tax Division Offices are open to the public effective July 12, 2021. Our public hours are 8a – 4p Monday to Friday (excluding State Holidays). This includes both the Juneau and Anchorage offices and lobbies. Please call (907)269-6620 for assistance

The Tax Public Web and Revenue Online sites will be down Sunday, September 19th from 7:00 AM to 11:00 AM AKDT due to maintenance.

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Oil and Gas Production Tax > Oil and Gas Production Tax Statutes

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Oil and Gas Production Tax

Title	File Type
Oil and Gas Production Tax
Statutes: AS 43.55
Regulations: 15 AAC 55
Alternative Tax Credit for Exploration Expenditures (am 12/25/2009, Reg. 192)
Regulations: 15 AAC 55.350-370
Marine Location Differential (am 06/04/2010, Reg. 194)
Regulations: 15 AAC 55.171(f)
HB280 - Cook Inlet Recovery Act
Regulations: HB280
Deductible Lease Expenditures (eff 02/28/2010, Reg. 193)
Regulations: 15 AAC 55.250-271,800,900
SB309 - Interest Provisions, Jack-up Rig Credit, Cash Purchases of Credit Certificates
Regulations: SB309
SB236 - Education Tax Credit
Regulations: SB236

9/19/2021 6:26:43 PM Alaska Time