they get a 5$ to $8 per-barrel "credit" for "new" oil tapped from the old legacy deposits I believe...  I don`t recall the legislature changing that or the forever loss carry forwards that doom Alaska to never getting a production tax on legacy oil ever again thanks to SB21.  I did no hear where the per barrel credits were foresworn or stopped.  If you have a link I would like to see it as I can`t find it.