After a year in which it suffered the biggest ever spill on land at its Alaskan oil field and then had to shut half of it for "severe corrosion", one might assume that BP would be care- fully tending its image in the state.

The company, however, has angered state legislators by insisting on $11m in tax breaks under new rules that allow the cost of replacing pipelines to be deducted. The legislators said BP replaced one of its pipelines only because it was corroded after poor maintenance and so should not get a write-off. They also noted the $11m could grow to $44m if BP's partners, ExxonMobil and ConocoPhillips, insisted on deductions as well.