Sec. 43.55.211. Use of revenue derived from surcharge.
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 and response fund established by AS 46.08.010.
Sec. 43.55.221. Suspension and reimposition of the surcharge.
(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 prevention and response fund established in AS 46.08.010; for purposes […]
Sec. 43.55.231. Surcharge not imposed.
(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 under (b) of this section from the general […]
Sec. 43.55.299. Definitions.
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 46.08.025(b).
Sec. 43.55.300. Surcharge levied.
(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 AS […]
Sec. 43.55.075. Limitation on assessment and amended returns.
(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 to a lease expenditure, to an […]
Sec. 43.55.310. Use of revenue derived from surcharge.
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 43.55.300 to the oil and hazardous substance release prevention account in the oil and hazardous substance release prevention and response fund established by AS 46.08.010.
Sec. 43.55.080. Collection and deposit of revenue.
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.
Sec. 43.55.890. Disclosure of tax information.
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 […]
Sec. 43.55.090. Refunds.
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.