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(a) Supporting documentation for a royalty payment is due on the same day that the payment is due. Supporting documentation must include all royalty report schedules and attachments as described in the department's State of Alaska Oil and Gas Royalty Reporting Instructions, as revised as of September 1, 2002 and adopted by reference.
(b) Supporting documentation for lease rentals is due on the same day that the payment for lease rentals is due and must identify payments by lease number.
(c) Supporting documentation for minimum royalties is due in accordance with the minimum royalty payment provisions of the lease.
(d) The lessee shall send all supporting documentation for payments by approved electronic commerce method or in writing, in accordance with the State of Alaska Oil and Gas Royalty Reporting Instructions, to the address specified by the commissioner.
History: Eff. 2/21/98, Register 145; am 12/27/2002, Register 164
Authority: AS 38.05.020
Editor's note: A copy of the State of Alaska Oil and Gas Royalty Reporting Instructions adopted by reference in 11 AAC 04.040(a) , may be obtained by writing the Department of Natural Resources, Division of Oil and Gas, 550 West 7th Avenue, Suite 800, Anchorage, Alaska 99501-3560.
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Last modified 7/05/2006