Alaska Stat. § 43.56.210
Definitions
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Sec. 43.56.210. Definitions.
In this chapter,
(1) “board” means State Assessment Review Board;
(2) “construction commencement date” means the earlier of April 1, 1974 or the date the following occur:
(A) there has been issued to the owner or an agent of the owner right-of-way permits, leases, and title and other rights in land, and other approvals, permits, licenses, and certificates, by federal, state and local agencies that a reasonable and prudent person would consider adequate to commence construction of the facilities in the expectation that all other approvals, permits, licenses, and certificates necessary for the completion of facilities will be obtained;
(B) all approvals, permits, licenses, and certificates are in full force and effect, unrevoked, and without any modification that might jeopardize the completion or continued construction of the facilities; and
(C) no order, judgment, decree, determination, or award of a federal, state, or local court or administrative or regulatory agency enjoining, either temporarily or permanently, the construction or the continuation of construction of the facilities is in effect;
(3) “gas” includes all natural gas and all hydrocarbons produced at the wellhead not defined as oil;
(4) “intangible drilling expenses” means those expenses defined in 26 U.S.C. 263(c) (Internal Revenue Code) as defined on January 1, 1974;
(5) “taxable property”
(A) means real and tangible personal property used or committed by contract or other agreement for use within this state primarily in the exploration for, production of, or pipeline transportation of gas or unrefined oil (except for property used solely for the retail distribution or liquefaction of natural gas), or in the operation or maintenance of facilities used in the exploration for, production of, or pipeline transportation of gas or unrefined oil; “taxable property” includes
(i) machinery, appliances, supplies, and equipment;
(ii) drilling rigs, wells (whether producing or not), gathering lines and transmission lines, pumping stations, compressor stations, power plants, topping plants, and processing units;
(iii) roads, tank farms, tanker terminals, docks and other port facilities, and air strips;
(iv) aircraft and motor vehicles owned by a person whose principal business in the state is the exploration for, production of, or pipeline transportation of gas or unrefined oil and whose operation of the aircraft or motor vehicle directly relates to the conduct of that business;
(v) maintenance equipment and facilities, and maintenance camps and other related facilities; and
(vi) communications facilities owned by a person whose principal business in the state is the exploration for, production of, or pipeline transportation of gas or unrefined oil and whose operation of the communications facilities directly relates to the conduct of that business;
(B) does not include
(i) permanent residences;
(ii) office buildings requiring substantial local government services;
(iii) oil and gas pipeline systems owned and operated by a public utility that is certificated under AS 42.05.221 and is regulated by the Regulatory Commission of Alaska;
(iv) aircraft and motor vehicles, except aircraft and motor vehicles taxable under (A)(iv) of this paragraph; and
(v) communications facilities, except communications facilities taxable under (A)(vi) of this paragraph;
(6) “unrefined oil” includes crude petroleum oil and other hydrocarbons regardless of gravity that are produced at the wellhead in liquid form and the liquid hydrocarbons known as distillate or condensate recovered or extracted from gas other than gas produced in association with oil and commonly known as casinghead gas.
Chapter 57. Oil and Gas Conservation Tax.
[Repealed, § 6 ch 34 SLA 1999.]
Chapter 58. Oil and Gas Reserves Ad Valorem Tax.
[Repealed, § 120 ch 6 SLA 1984.]
Chapter 60. Excise Tax on Alcoholic Beverages.
In this chapter,
(1) “board” means State Assessment Review Board;
(2) “construction commencement date” means the earlier of April 1, 1974 or the date the following occur:
(A) there has been issued to the owner or an agent of the owner right-of-way permits, leases, and title and other rights in land, and other approvals, permits, licenses, and certificates, by federal, state and local agencies that a reasonable and prudent person would consider adequate to commence construction of the facilities in the expectation that all other approvals, permits, licenses, and certificates necessary for the completion of facilities will be obtained;
(B) all approvals, permits, licenses, and certificates are in full force and effect, unrevoked, and without any modification that might jeopardize the completion or continued construction of the facilities; and
(C) no order, judgment, decree, determination, or award of a federal, state, or local court or administrative or regulatory agency enjoining, either temporarily or permanently, the construction or the continuation of construction of the facilities is in effect;
(3) “gas” includes all natural gas and all hydrocarbons produced at the wellhead not defined as oil;
(4) “intangible drilling expenses” means those expenses defined in 26 U.S.C. 263(c) (Internal Revenue Code) as defined on January 1, 1974;
(5) “taxable property”
(A) means real and tangible personal property used or committed by contract or other agreement for use within this state primarily in the exploration for, production of, or pipeline transportation of gas or unrefined oil (except for property used solely for the retail distribution or liquefaction of natural gas), or in the operation or maintenance of facilities used in the exploration for, production of, or pipeline transportation of gas or unrefined oil; “taxable property” includes
(i) machinery, appliances, supplies, and equipment;
(ii) drilling rigs, wells (whether producing or not), gathering lines and transmission lines, pumping stations, compressor stations, power plants, topping plants, and processing units;
(iii) roads, tank farms, tanker terminals, docks and other port facilities, and air strips;
(iv) aircraft and motor vehicles owned by a person whose principal business in the state is the exploration for, production of, or pipeline transportation of gas or unrefined oil and whose operation of the aircraft or motor vehicle directly relates to the conduct of that business;
(v) maintenance equipment and facilities, and maintenance camps and other related facilities; and
(vi) communications facilities owned by a person whose principal business in the state is the exploration for, production of, or pipeline transportation of gas or unrefined oil and whose operation of the communications facilities directly relates to the conduct of that business;
(B) does not include
(i) permanent residences;
(ii) office buildings requiring substantial local government services;
(iii) oil and gas pipeline systems owned and operated by a public utility that is certificated under AS 42.05.221 and is regulated by the Regulatory Commission of Alaska;
(iv) aircraft and motor vehicles, except aircraft and motor vehicles taxable under (A)(iv) of this paragraph; and
(v) communications facilities, except communications facilities taxable under (A)(vi) of this paragraph;
(6) “unrefined oil” includes crude petroleum oil and other hydrocarbons regardless of gravity that are produced at the wellhead in liquid form and the liquid hydrocarbons known as distillate or condensate recovered or extracted from gas other than gas produced in association with oil and commonly known as casinghead gas.
Chapter 57. Oil and Gas Conservation Tax.
[Repealed, § 6 ch 34 SLA 1999.]Chapter 58. Oil and Gas Reserves Ad Valorem Tax.
[Repealed, § 120 ch 6 SLA 1984.] Chapter 60. Excise Tax on Alcoholic Beverages.
Notes of Decisions
Cited in 9
cases (1 in the last 5 years), 1986–2024 · leading case: City of Valdez v. State
City of Valdez v. State (2016)
“See AS 43.56.210 (providing definitions of terms used in the chapter, but not , defining "a sessment").”
Polar Tankers, Inc. v. City of Valdez, Alaska (2009)
“…for, production of, or pipeline transportation of gas or unrefined oil.” Alaska Stat. §43.56.210 (2008). Valdez claims that its tax on ships is simply another form of this value-related tax on oil-related property. Valdez did not make this claim in the lower courts,…”
Matanuska-Susitna Borough v. Hammond (1986)
“[16] See AS 43.56.210, AS 43.56.060 and AS 29.53.060.”
Tesoro Alaska Petroleum Co. v. Kenai Pipe Line Co. (1987)
“1, § 1, FSSLA 1973 (now codified at AS 43.56.210(8)). Only in the fourth act, the amendments to the Pipeline Act, ch.”
BP Pipelines (Alaska) Inc. v. State, Department of Revenue (2014)
“The Owners argue that this “shippers’ interest” is not “real and tangible personal property” taxable under AS 43.56.210(5)(A).36 The Department of Revenue defines shippers’ interest as “the economic interest transferred to the shipper through the regulatory process which allows…”
Bullock v. State, Department of Community & Regional Affairs (2001)
“2 Such property, defined in AS 43.56.210(7)(A), includes drilling rigs, wells, tank farms, tanker terminals, the Trans-Alaska Pipeline, and other related property (43.”
Bullock v. STATE, DEPT. OF COMM. AFFAIRS (2001)
“[2] Such property, defined in AS 43.56.210(7)(A), includes drilling rigs, wells, tank farms, tanker terminals, the Trans-Alaska Pipeline, and other related property (43.”
BP Pipelines (Alaska) Inc. v. State, Dept. of Revenue (2014)
“The Owners argue that this “shippers’ interest” is not “real and tangible personal property” taxable under AS 43.56.210(5)(A).36 The Department of Revenue defines shippers’ interest as “the economic interest transferred to the shipper through the regulatory process which allows…”
City of Valdez v. Prince William Sound Oil Spill Response Corporation, State of Alaska, Department of Revenue, and State (2024)
“…of facilities used in the exploration for, production of, or pipeline transportation of gas or unrefined oil.” AS 43.56.210(5)(A). 17 15 AAC 56.075(b)(1) (providing that oil and gas infrastructure is taxable under AS 43.56 only if property was “committed for use for an…”
— Alaska Stat. § 43.56.210(5) — 1 case
City of Valdez v. State (2016)
“See AS 43.56.210 (providing definitions of terms used in the chapter, but not , defining "a sessment").”
— Alaska Stat. § 43.56.210(5)(A) — 4 cases
City of Valdez v. State (2016)
“See AS 43.56.210 (providing definitions of terms used in the chapter, but not , defining "a sessment").”
BP Pipelines (Alaska) Inc. v. State, Department of Revenue (2014)
“The Owners argue that this “shippers’ interest” is not “real and tangible personal property” taxable under AS 43.56.210(5)(A).36 The Department of Revenue defines shippers’ interest as “the economic interest transferred to the shipper through the regulatory process which allows…”
BP Pipelines (Alaska) Inc. v. State, Dept. of Revenue (2014)
“The Owners argue that this “shippers’ interest” is not “real and tangible personal property” taxable under AS 43.56.210(5)(A).36 The Department of Revenue defines shippers’ interest as “the economic interest transferred to the shipper through the regulatory process which allows…”
City of Valdez v. Prince William Sound Oil Spill Response Corporation, State of Alaska, Department of Revenue, and State (2024)
“…of facilities used in the exploration for, production of, or pipeline transportation of gas or unrefined oil.” AS 43.56.210(5)(A). 17 15 AAC 56.075(b)(1) (providing that oil and gas infrastructure is taxable under AS 43.56 only if property was “committed for use for an…”
— Alaska Stat. § 43.56.210(7)(A) — 2 cases
Bullock v. State, Department of Community & Regional Affairs (2001)
“2 Such property, defined in AS 43.56.210(7)(A), includes drilling rigs, wells, tank farms, tanker terminals, the Trans-Alaska Pipeline, and other related property (43.”
Bullock v. STATE, DEPT. OF COMM. AFFAIRS (2001)
“[2] Such property, defined in AS 43.56.210(7)(A), includes drilling rigs, wells, tank farms, tanker terminals, the Trans-Alaska Pipeline, and other related property (43.”
— Alaska Stat. § 43.56.210(8) — 1 case
Tesoro Alaska Petroleum Co. v. Kenai Pipe Line Co. (1987)
“1, § 1, FSSLA 1973 (now codified at AS 43.56.210(8)). Only in the fourth act, the amendments to the Pipeline Act, ch.”
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