# Alaska Stat. § 43.55.017: Relation to other taxes

> Alaska · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.017

## Section

- **Citation:** Alaska Stat. § 43.55.017
- **Heading:** Relation to other taxes
- **Jurisdiction:** Alaska
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AK Code / Title 43 / Chapter 43.55 / Section 43.55.017

## Text

(a) Except as provided in this chapter, the taxes imposed by this chapter are in place of all taxes now imposed by the state or any of its municipalities, and neither the state nor a municipality may impose a tax on (1) producing oil or gas leases;

(2) oil or gas produced or extracted in the state;

(3) the value of intangible drilling and development costs, as described in 26 U.S.C. 263(c) (Internal Revenue Code), as amended through January 1, 1974.

(b) The taxes imposed by this chapter are in place of all taxes imposed by a municipality upon oil or gas in place or nonproducing oil or gas leases or properties.

(c) The taxes imposed by this chapter are not in place of the tax imposed by income taxes, franchise taxes, or taxes upon the retail sale of oil or gas products.

## Nearby sections

- [Alaska Stat. § 43.55.011 Oil and gas production tax.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.011.md)
- [Alaska Stat. § 43.55.014 Payment in gas of tax for gas.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.014.md)
- [Alaska Stat. § 43.55.017 Relation to other taxes.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.017.md)
- [Alaska Stat. § 43.55.019 Oil or gas producer education credit. [See delayed repeal note.]](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.019.md)
- [Alaska Stat. § 43.55.020 Payment of tax.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.020.md)
- [Alaska Stat. § 43.55.023 Tax credits for certain losses and expenditures.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.023.md)
- [Alaska Stat. § 43.55.024 Additional nontransferable tax credits.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.024.md)
- [Alaska Stat. § 43.55.025 Alternative tax credit for oil and gas exploration.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.025.md)
- [Alaska Stat. § 43.55.028 Oil and gas tax credit fund established; cash purchases of tax credit certificates.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.028.md)
- [Alaska Stat. § 43.55.029 Assignment of tax credit certificate.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.029.md)
- [Alaska Stat. § 43.55.030 Filing of statements.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.030.md)
- [Alaska Stat. § 43.55.040 Powers of Department of Revenue.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.040.md)
- [Alaska Stat. § 43.55.050 Incorrect returns.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.050.md)
- [Alaska Stat. § 43.55.060 Delinquency.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.060.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.55_S43.55.017. Check the current official text before relying on it. Not legal advice.