Oil & Gas Production Tax
News Archive


Oil & Gas Production Tax News

Annual Oil & Gas Tax Credit Payments
Advisory Bulletin 2017-01, application of tax credits under AS 43.55.024(j) to a taxpayer’s tax liability under AS 43.55.011(e), and as limited by AS 43.55.011(f)
Filed Regulations – Oil & Gas Production Tax
Post-filing Notice – Oil and Gas Production Tax Regulations
Advisory Bulletin 2016-01, Use of Tax Credit Certificates that have been Transferred to Another Party
Certified Transcript of Public Hearing for Oil & Gas Production Tax Regulations, Wednesday, October 19, 2016Regulation
Certified Transcript of Public Hearing for Oil & Gas Production Tax Regulations, Tuesday, October 25, 2016Regulation
Written Comments Received on Oil & Gas Production Tax Proposed RegulationsRegulation
SUPPLEMENTAL PUBLIC NOTICE Oil and Gas Production Tax Proposed RegulationsRegulation
Public Notice Oil & Gas Production Tax Proposed RegulationsRegulation
Additional Notice Information Oil & Gas Production Tax RegulationsRegulation
Draft Proposed Regulations Production TaxRegulation
Certified Transcript of Public Scoping Workshop for Oil and Gas Production Tax Regulations, Friday, August 12, 2016
Written Comments Received Following the Public Scoping Workshop for Oil and Gas Production Tax Regulations, Friday, August 12, 2016
Notice of Public Scoping and Workshop for Possible Updates and Revisions to DOR Regulations 15 AAC 05: Administration of Revenue Laws, and 15 AAC 55: Oil and Gas Production Tax
Notice of Public Scoping for Possible Updates and Revisions to DOR Regulations
Tax Revenue Management System Implementation for Oil and Gas Production Tax
AS 43.55 Tax Credit Application Updates
Oil and Gas Production Tax Schema
Oil and Gas Production Tax Schema Data List
UPDATED 2013 Reporting Requirements and Links with April 1 Due Date Correction!
2013 Reporting Requirements and Links
2013 Reporting Property Codes Map North Slope and Cook Inlet
2013 APTR Data Capture Tool User’s Manual
Post-filing Notice DOR SB 21 Regulations
DOR SB 21 Adopted RegulationsRegulation
Amendment to 2013 Spot Prices
Interest and Payment RegulationRegulation
Additional Notice - Proposed Interest and Payment RegulationsRegulation
Public Notice - Proposed Interest and Payment RegulationsRegulation
Explanatory Overview Proposed Regulations Dated July 19, 2013Regulation
Transcript from August 13, 2013 Public Hearing
Discontinuance of Dow Jones reporting service for Prevailing Value calculations
Public Notice: Draft Proposed Regulations SB 21Regulation
Additional Regulations Notice Information SB 21 Proposed RegulationsRegulation
Tax Division SB 21 Proposed RegulationsRegulation
Workshop Agenda: Wednesday, June 5, 2013
Public Workshop Announcement: Discussion of SB 21 - Wednesday, June 5, 2013
Revised 2012 Oil and Gas Production Tax Return Version 1-4 (Excel)
Oil & Gas Interested Parties List Serve
WebEx/Workshop - Wednesday, March 27, 2013 Using the Data Capture Tool
Wednesday, March 6, 2013 WebEx: Using the Data Capture Tool to Report and File the State of Alaska 2012 Oil and Gas Production Tax Return
Data Capture Tool Release and Web Link - 2012 Reporting
Data Capture Tool Users Manual - 2012 v1.0
Property Codes Map DNR/DOR Codes - 2012 Oil and Gas Production Tax
2012 Oil and Gas Production Tax Return (Excel) v1-3 Updated March 4, 2013
Amendments to 2012 Spot Prices
2012 Oil and Gas Production Tax Reporting Requirements
2012 State of Alaska Oil and Gas Production Tax Return (Excel)
Dec 12, 2012 Workshop: RDI Project Presentation DOR Interface for 2012 Filing
December 12, 2012 Workshop: Agenda
Dec. 12, 2012 Workshop: WebEx Information
Required Payment Remittance Advice
Dec. 12, 2012 Workshop: CAPEX Categories for CY 2012
Dec. 12, 2012 Workshop: Alaska Oil and Gas Produciton Tax Filing Requirements
Dec. 12, 2012 Workshop: Draft North Slope-CI-CA Tax Return Sample Company 2012 in Excel
Dec. 12, 2012 Workshop: Draft North Slope-CI-CA Tax Return "Blank" 2012 in Excel
Dec. 12, 2012 Workshop: Workshop Announcement, Time, and Location
Adopted Regulations under AS 43.55.011(m)Regulation
Post-filing Notice: Regulations Adopted under AS 43.55.011(m)
Make-up Workshop for 2012 Tax Return has been Rescheduled for Wednesday, August 29, 2012
Workshop Agenda: August 23, 2012 - Calculating Tax Liability under AS 43.55.011
August 23, 2012 Tax Return Workshop: Draft Tax Return Sample Company in Excel
August 23, 2012 Tax Return Workshop Announcement: Location, Time, and Web Access
Make-up Web Workshop for Cancelled June 28 Workshop Scheduled for Tuesday, July 10, 2012
WebEx Access for 2012 Draft Tax Return Workshop, Thursday, June 28, 2012
Draft 2012 Oil & Gas Tax Return Workshop Announcement
Draft 2012 Oil & Gas Tax Return - Sample Company - June 28, 2012 Workshop
Announcement Regarding Tax Division Reporting Requirements for 2011
Tax Summary Form 2011
2011 Annual Information Report
Capital Expenditure Category Definitions and Instructions for 2011 Cost Supplemental Report
2011 Cost Supplemental Report for Qualified Capital Expenditures
Workshop Announcement: Wednesday, January 18, 2012 - Draft Master Expenditures Categories
Workshop Agenda: Wednesday, January 18, 2012
Workshop Document: Draft Master Expenditure Category List, Wednesday, January 18, 2012
Advisory Bulletin 2011-03: Production Tax Credits for Use of a Jack-up Rig for Cook Inlet Exploration Wells
Supplemental Handout December 12, 2011 Workshop
December 12, 2011 Workshop Announcement: Draft Expenditure Categories for Annual Report
December 12, 2011 Workshop Agenda
December 12, 2011 Workshop: Draft Categories List for Annual Report
Advisory Bulletin 2011-02 - Application of credits to the minimum tax under AS 43.55.011(f)Regulation
November 10, 2011 Workshop - CapEx CategoriesRegulation
November 10, 2011 Workshop - OpEx Categories (Highlighted)Regulation
Slide Deck Heating Value of Gas Workshop 08Nov11Regulation
Workshop Announcement - Heating Value of Gas/BTU Equivalents, Tuesday, November 8, 2011Regulation
Workshop Announcement: Expenditure Category List follow-up to 10/10/11 Workshop to be held Thursday, November 10, 2011Regulation
Workshop Agenda: Expenditures Category List, Thursday, November 10, 2011Regulation
Workshop Announcement: Monday, October 10, 2011 - Tax Reporting UpdateRegulation
Workshop Agenda: October 10, 2011 Tax Reporting UpdateRegulation
October 10, 2011 Workshop: Draft Master Expenditure Category ListRegulation
October 10, 2011 Workshop: Draft Cost History Report InstructionsRegulation
October 10, 2011 Workshop: Draft Cost History ReportRegulation
October 10, 2011 Workshop: Monthly Information Report Draft Volume/Value InstructionsRegulation
October 10, 2011 Workshop: Monthly Information Report - Draft Volume/Value ReportRegulation
October 10, 2011 Workshop: Monthly Information Report Draft Expense/Credit InstructionsRegulation
October 10, 2011 Workshop: Monthly Information Report - Draft Expense/Credit FormRegulation
October 10, 2011 Workshop: Draft Annual Cost Reporting InstructionsRegulation
October 10, 2011 Workshop: Draft Annual Cost ReportRegulation
CANCELLATION NOTICE: September 27, 2011 Workshop has been CANCELLED and will be rescheduled for a later date.Regulation
PUBLIC NOTICE: Proposed Regulations Changes 15 AAC 55.310-55.900Regulation
Proposed Regulations 15 AAC 55.310 to 55.900Regulation
Advisory Bulletin 2011-01 R&D Costs and Reimbursements under AS 43.55.170Regulation
2010 Oil & Gas Production Tax Reporting RequirementsRegulation
2010 Tax Summary Form - Adobe.pdfRegulation
Announcement: New Credit FormsRegulation
Workshop Announcement: 2010 Oil & Gas Production Tax Reporting Forms, Thursday, December 9, 2010Regulation
Draft North Slope Tax Return Sample Company 2010.xlsxRegulation
Draft Cook Inlet Tax Return Sample Company 2010.xlsxRegulation
Draft Non-North Slope Non-Cook Inlet Tax Return Sample Company 2010.xlsxRegulation
Post-Filing Notice: Adjustments Under AS 43.55.170 - 15 ACC 55.280 and Related RegulationsRegulation
Filed Regulations: Adjustments Under AS 43.55.170 - 15 AAC 55.280 and Related RegulationsRegulation
Notice Regarding Upgrade to Online Payment and Filing SystemRegulation
Considerations by the Department Regarding Proposed 15 AAC 55.245Regulation
Proposed Regulations 15 AAC 55.280 and Related July 23, 2010Regulation
Public Notice Proposed Regulations 15 AAC 55.280 and RelatedRegulation
Adopted Regulations 15 AAC 55.171 Location DifferentialRegulation
Post-filing Notice AS 43.55.171 Location DifferentialRegulation
Post-filing Notice for Regulations Jointly Adopted by the Department of Revenue and the Department of Natural Resources under AS 43.90Regulation
Text of Regulations Jointly Adopted by the Department of Revenue and the Department of Natural ResourcesRegulation
Post-filing Notice for Regulations Adopted by the Department of Revenue for Transportation and Gas Valuation under AS 43.55Regulation
Text of Regulations Adopted by the Department of Revenue for Transportation and Gas Valuation under AS 43.55Regulation
Public Notice: Proposed AGIA Regulations under 15 AAC 90 and 15 AAC 55Regulation
Proposed Regulations 15 AAC 90 and 15 AAC 55Regulation
Supplemental Notice of Proposed Changes to Production Tax RegulationsRegulation
Proposed Changes to Production Tax Regulation - Proposed RegulationsRegulation
Information Regarding the location differential under 15 AAC 55.171(f)Regulation
Public Notice Proposed Changes to Production Tax RegulationsRegulation
Proposed Changes to Production Tax Regulations - Proposed RegulationsRegulation
Adoption Notice Lease Expenditures and OverheadRegulation
Adopted Regulations for Lease Expenditures and OverheadRegulation
Forms AnnouncementRegulation
Tax Return Sample Company Jan 28 2010 version "xlsx"Regulation
Tax Return Sample Company Jan 28 2010 Excel 2003 version "xls"Regulation
Public Notice: Proposed Regulation Changes Location Differential 15 AAC 55.171Regulation
Proposed Language Location Differential Under 15 AAC 55.171Regulation
2009 Tax Summary Form in ExcelRegulation
Instructions for 2009 Tax Summary FormRegulation
Delayed Implementation Proposed Reporting FormRegulation
Adoption Notice for Alternative Tax CreditsRegulation
Adopted Regulations for Alternative Tax CreditsRegulation
Second Reporting Forms Workshop Wednesday, December 2, 2009Regulation
Oil & Gas Interested Parties List Serve Available!!!Regulation
Advisory Bulletin 2009-03 Third Party Purchasers of AS 43.55.023 Tax Credit CertificatesRegulation
Reporting Form Draft Tax Return Sample Company November 2 2009.xlsxRegulation
Reporting Form Draft Sample Company Test Data Set II.xlsxRegulation
Reporting Form Draft Sample Company Credit Forms (pdf)Regulation
Reporting Form Draft Sample Company Test Data Set II Excel 2003 ver.xlsRegulation
Reporting Form Draft Tax Return Sample Company Nov 2 2009 Excel 2003 ver.xlsRegulation
Reporting Forms Workshop Wednesday November 25, 2009Regulation
Text of Proposed Regulation 15 AAC 55.810 and 55.811 Heating Value of GasRegulation
Text of Proposed Regulation 15 AAC 55.320 Credit SafeguardRegulation
Text of Proposed Regulation 15 AAC 55.280 Facility SharingRegulation
Public Notice Proposed Regulations 15 AAC 55.280 Adjustments to Lease Expenditures, 55.320 Transferable Tax Credit Certificates, and 55.810 and 55.811 Heating Value of GasRegulation
Advisory Bulletin 2009-02, State Purchase of Transferable Tax Credit CertificatesRegulation
Adopted Regulations Text for Mid-year and Conforming ChangesRegulation
Adoption Notice Mid-year and Conforming Regulation ChangesRegulation
Summary of Changes, Proposed 15 AAC 55.280 as Discussed March 17 to July 28, 2009 Public WorkshopsRegulation
Workshop Announcement: Proposed 15 AAC 55.280, Reimbursements Under AS 43.55.170, July 28, 2009Regulation
Workshop Draft: Proposed 15 AAC 55.280, Reimbursements Under AS 43.55.170Regulation
Supplemental Public Notice AS 43.55.025 Alternative Tax Credit Proposed RegulationsRegulation
Text of Proposed Regulations for AS 43.55.025 Alternative Tax CreditsRegulation
Notice Regarding Suspension of the Revised Economic Monthly Information Report posted May 4 and Second Revision posted May 14, 2009Regulation
Revision to Monthly Information Report Form.Regulation
Announcement Regarding Revised Economic Montly Information ReportRegulation
Instructions for Economic Monthly Reporting Data Delivery ProcessRegulation
North Slope Gas Prevailing Value Now on Tax Division WebsiteRegulation
Error Notice for myAlaska UsersRegulation
Revised and Corrected Credit Forms Now Available on Forms PageRegulation
Workshop Announcement Reimbursements under AS 43.55.170 Proposed 15 AAC 55.280 Revised Draft 2/27/09Regulation
Reimbursements under AS 43.55.170 Proposed 15 AAC 55.280 Revised DraftRegulation
Advisory Bulletin 2009-01, gas "used in the state"Regulation
How to Access Audio Recording for Lease Expenditure & Overhead January 21, 2009 Public Hearing Regulation
Proposed Transportation Regulations: Example Section 181(g).xlsRegulation
Proposed Transportation Regulations: Example Section 195(m).xlsRegulation
Agenda for January 27, 2009 Transportation Workshop Regulation
Discussion Topic for 1/27/09 Transportation Workshop: Determining How to Apply Lower of Actual or Reasonable CostsRegulation
Supplemental Announcement Transportation Workshop Regulation
Supplemental Topic Transportation Workshop Proposed Definition of "affiliated" AS 43.55.150(b)Regulation
SUPPLEMENTAL AND CORRECTED NOTICE: Lease Expenditures & Overhead Public Hearing Comment Period Extended from February 4 to February 23, 2009 and Corrected Call-in Number for TeleconferenceRegulation
Transportation Workshop 1/27/09 Discussion Draft Proposed RegulationsRegulation
Prevailing Value for Gas Delivered North Slope Area 1st Qtr. 2009Regulation
WORKSHOP CANCELLATION: January 20 & 27 Revised Electronic Submission Process and Format of Monthly Information Reporting FormRegulation
Sample Cost of Capital Model for Pipelines - Version 3 1/27/09 WorkshopRegulation
Transportation Costs Workshop: Tuesday, January 27, 2009Regulation
Text of Proposed Draft Regulations for Public Notice: Lease Expenditures & OverheadRegulation
Public Notice: Proposed Lease Expenditure & Overhead RegulationsRegulation
Comment Period Extended for AS 43.55.170 Reimbursements and Credit Safeguard Regulation for AS 43.55.023(a)&(b) Regulation
Monthly Electronic Reporting: New Process & Format Workshops January 20 & 27, 2009Regulation
DOR Proposed Annual Information and Tax Calculation FormRegulation
DOR Proposed Monthly Reporting Information to Calculate Gross Value at the Point of ProductionRegulation
Input Requested on Proposed Forms for Monthly and Annual ReportingRegulation
12/9/08 Workshop Discussion Draft: Proposal for Reimbursements Under AS 43.55.170Regulation
12/9/08 Workshop Discussion Draft: Proposed Credit Safeguard RegulationRegulation
12/9/08 Workshop: Reimbursements Under AS 43.55.170 and Credits Under AS 43.55.023(a)&(b)Regulation
Prevailing Value for Gas Delivered North Slope Area 4th Qtr. 2008Regulation
Advisory Bulletin 2008-04, Alternative Oil and Gas Exploration CreditsRegulation
Supplemental Topic October 7, 2008 Workshop, Adjustments to Lease ExpendituresRegulation
Public Notice - Midyear & Conforming Changes Public Hearing 10/09/08Regulation
Proposed Mid-year and Conforming Changes Text, Public Hearing 10/09/2008Regulation
Lease Expenditure & Overhead Workshop RESCHEDULED from 9/23/08 to 10/7/08Regulation
Post-Filing Notice AS 43.55.173Regulation
Lease Expenditure & Overhead Workshop, 9/23/08 - NoticeRegulation
Lease Expenditure & Overhead Workshop 9/23/08 - draft proposed regulations - TextRegulation
Proposed Regulations Text: Changes to AS 43.55.025Regulation
Public Notice: Regulation Changes Related to AS 43.55.025Regulation
Advisory Bulletin 2008-03, Taxability of Waste Oil StreamsRegulation
DOR Monthly Information Reporting Form - FinalRegulation
DOR Monthly Information Report NoticeRegulation
Sample Cost of Capital Model for Pipelines Version 2Regulation
Draft Transportation Regulations Version 2Regulation
DOR Public Workshop June 4, 2008 Draft Transportation Regulations V2 & Cost of Capital Model V2Regulation
Adopted Regulation 15 AAC 55.520Regulation
Notice of Adopted Changes in the Regulations dealing with the Oil and Gas Production Tax and Required Monthly FilingsRegulation
Proposed Regulations: Mid-year Changes, North Slope PV, and Cook Inlet & Gas AllocationsRegulation
Public Notice: Midyear Changes, North Slope PV, and Cook Inlet & Gas AllocationsRegulation
Comment Period Extended to 4/15/08 for Draft Transportation RegulationsRegulation
Advisory Bulletin 2008-02, True-up Payment and Interest for Transition PeriodRegulation
Sample Cost of Capital Model for PipelinesRegulation
Revised Draft Transportation RegulationsRegulation
DOR Public Workshop April 8, 2008 Draft Transportation Regulations and Sample Capital Allowance for PipelinesRegulation
DOR Public Workshop April 8, 2008 Draft Transportation Regulations and Cost of Capital ModelRegulation
A Proposed Model to Compute the Cost of Capital Allowance for Pipeline Facilities under 15 AAC 55.195(j)Regulation
Request for Public Comment Draft Transportation RegulationsRegulation
Advisory Bulletin 2008-01, Annual and Monthly Reporting RequirementsRegulation
Correction in general instructions for DOR Interim Annual Information Reports 2007Regulation
2007 Revised Interim Annual Reporting Form - First Half VERSION 2Regulation
2007 Revised Interim Annual Reporting Form - Second Half VERSION 2Regulation
2007 Interim Annual Information Reporting FormRegulation
Draft lease expenditure and overhead regulationsRegulation
Agenda for 3-12-2008 WorkshopRegulation
Supplemental Notice for Workshop Scheduled March 12, 2008Regulation
Draft Interim Monthly Information ReportRegulation
Supplemental Public Notice Proposed Oil & Gas Tax Regulations 15 AAC 55.520Regulation
Public Workshop March 12, 2008Regulation
Text of Proposed Oil & Gas Production Tax RegulationsRegulation
Notice of Proposed Oil & Gas Production Tax RegulationsRegulation
Potential changes to Oil & Gas Production Tax RegulationsRegulation
DOR Interim Annual Information Report Forms - Now OnlineRegulation
Locating Alaska Statutes and Regulations for Oil & Gas Production TaxRegulation
Request for Public Comment Draft Annual Report FormRegulation
Request for Public Comments on Draft Interim Annual Production Tax Information Reporting FormRegulation
Draft Interim Annual Production Tax Information Reporting FormRegulation
Correction Notice - No workshop scheduled for February 12, 2008Regulation
Comments on Discussion Draft Lease Expenditures extended to February 12Regulation
Potential changes to oil and gas production tax regulationsRegulation
Draft Interim Form for Monthly Production Tax InformationRegulation
Workshop for 2-4-2008Regulation
1/14/2008 WorkshopRegulation
Production Tax Monthly Information FormRegulation
ACES(HB2001)Regulation
Advisory BulletinRegulation
Workshop AgendaRegulation
Historical Effective Oil and Gas Production Tax Rates Since 1975 Regulation
Production Tax Regulations Effective 5/3/2007Regulation
PPT Reporting TemplateRegulation
Production Tax Regulations Memo to TaxpayersRegulation
Revised Draft PPT TemplateRegulation
HB3001 Petroleum Production TaxRegulation