Alaska Statutes
Alaska Stat. § 43.55.895 (2026)
Applicability to municipal entities
✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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Sec. 43.55.895. Applicability to municipal entities.
(a) Notwithstanding AS 29.35.670(a) or other provision of law, a producer that is a municipal entity is subject to taxation and payment of surcharges under this chapter for oil and gas that it sells to another party.
(b) A municipal entity subject to taxation because of this section
(1) is eligible for tax credits proportionate to its production taxable under AS 43.55.011(e); and
(2) shall allocate its lease expenditures in proportion to its production taxable under AS 43.55.011(e).
(c) In this section, “municipal entity” means a municipality, municipally owned utility, public corporation of a municipality, or entity established by more than one municipality.
(a) Notwithstanding AS 29.35.670(a) or other provision of law, a producer that is a municipal entity is subject to taxation and payment of surcharges under this chapter for oil and gas that it sells to another party.
(b) A municipal entity subject to taxation because of this section
(1) is eligible for tax credits proportionate to its production taxable under AS 43.55.011(e); and
(2) shall allocate its lease expenditures in proportion to its production taxable under AS 43.55.011(e).
(c) In this section, “municipal entity” means a municipality, municipally owned utility, public corporation of a municipality, or entity established by more than one municipality.
Notes of Decisions
Cited in 1
case (1 in the last 5 years), 2026–2026 · leading case: Mun. of Anchorage v. State of Alaska, 588 P.3d 631 (Alaska 2026).
Mun. of Anchorage v. State of Alaska, 588 P.3d 631 (Alaska 2026). “26 A few years after this decision, the legislature enacted AS 43.55.895, which addressed application of the oil and gas production statutes to municipal entities.”
Alaska Stat. § 43.55.895(a): 1 case
Mun. of Anchorage v. State of Alaska, 588 P.3d 631 (Alaska 2026). “26 A few years after this decision, the legislature enacted AS 43.55.895, which addressed application of the oil and gas production statutes to municipal entities.”
Alaska Stat. § 43.55.895(b): 1 case
Mun. of Anchorage v. State of Alaska, 588 P.3d 631 (Alaska 2026). “26 A few years after this decision, the legislature enacted AS 43.55.895, which addressed application of the oil and gas production statutes to municipal entities.”
Alaska Stat. § 43.55.895(c): 1 case
Mun. of Anchorage v. State of Alaska, 588 P.3d 631 (Alaska 2026). “26 A few years after this decision, the legislature enacted AS 43.55.895, which addressed application of the oil and gas production statutes to municipal entities.”
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