No, bud. The state gets the money because it is a *royalty* payment.  The state gets the money because the state owns the mineral rights to the land where the hydrocarbons are drilled. 12.5% is a standard royalty whether you are the State of Alaska or a corn farmer in Oklahoma. It has nothing to do with taxes. The state has been entitled to that money since statehood.  And no, it shouldn't be counted as tax revenue, because it isn't.