Sec. 27.30.040. Credit may be carried forward.
Except as its application is limited by AS 27.30.030 and 27.30.050, a portion of a credit that is not applied under AS 27.30.030 during a tax year or royalty payment period may be carried forward to and applied during a subsequent tax year or royalty payment period.
Sec. 27.21.970. Relationship to other laws.
(a) Nothing in this chapter abrogates or modifies the power of a state agency to enforce laws and regulations within its jurisdiction, except as specifically stated in this chapter and regulations adopted under it. The commissioner shall coordinate permitting procedures to prevent unnecessary duplication in permit review. (b) Surface coal mining operations for coal that […]
Sec. 27.30.050. Limit on application of credit.
An exploration incentive credit for a mining operation may not exceed $20,000,000 and must be applied within 15 tax years or royalty payment periods after the taking of the credit is approved under AS 27.30.020(2), but the tax years or royalty payment periods in which the credit is applied need not be (1) the tax […]
Sec. 27.21.975. Severability.
If any provision of this chapter or the applicability of it to any person or circumstances is held invalid, the remainder of this chapter and the application of that provision to other persons or circumstances is not affected.
Sec. 27.30.060. Assignment of credit.
A person may assign an exploration incentive credit to the person’s successor in interest for the mining operation at which the exploration activities occur, but only if the successor in interest is a person qualified to obtain the credit under AS 27.30.010(d). An exploration incentive credit may not be assigned except as permitted in this […]
Sec. 27.21.280. Eligible land and water.
Land and water eligible for reclamation or drainage abatement expenditures under this chapter are those that were mined for coal or were affected by such mining, wastebanks, coal processing, or other coal mining processes, and abandoned or left in an inadequate reclamation status before August 3, 1977, and for which there is no continuing reclamation […]
Sec. 27.21.290. Entry onto abandoned mine area.
(a) The commissioner may enter real property that has been adversely affected by past surface coal mining practices and other real property necessary for access to adversely affected real property to restore or reclaim the real property or to abate, control, or prevent the adverse effects. The money expended for and the benefits accruing to […]
Sec. 27.21.300. Acquisition of abandoned mine areas.
(a) The commissioner may, by purchase, donation, or condemnation in accordance with AS 09.55.240 – 09.55.460, acquire real property that has been adversely affected by past surface coal mining practices if the commissioner determines that (1) acquisition of the real property is necessary to the successful reclamation of the real property and is in the […]
Sec. 27.21.310. Liens on abandoned mine areas.
(a) Within six months after the completion of a project under AS 27.21.290 to restore or reclaim privately owned real property or to abate, control, or prevent the adverse effects of past surface coal mining practice on privately owned real property, the commissioner shall itemize the money spent on the project. If the project results […]
Sec. 27.21.320. Filling voids and sealing tunnels.
The commissioner may authorize the filling of voids, sealing open and abandoned tunnels, shafts, and entryways resulting from any previous mining operation and reclaim surface impacts of underground and surface mines to the extent authorized by the Secretary of the United States Department of the Interior.