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Idaho Statutes

Chapter 35

Idaho Code tit. 63, ch. 35

Cooperative Electrical Associations — Taxing Gross Earnings

63-3501Definitions.63-3502Levy of tax on annual gross electrical earnings.63-3502ALevy of tax on annual gross natural gas earnings.63-3502BLevy of tax on wind energy production, solar energy production, geothermal energy electrical production, RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies.63-3502CExemption of Kilowatt-hour Tax for Electricity Used in Irrigation.63-3503Filing operators’ statement — Allotment and apportionment of tax due from electrical associations by state tax commission.63-3503AFiling operators’ statement — Allotment and apportionment of tax due from natural gas associations by state tax commission.63-3503BFiling operators’ statements — Allotment and apportionment of tax due from producers of electricity by means of wind energy, solar energy or geothermal energy by state tax commission.63-3503CCALCULATION, COLLECTION, ALLOTMENT, AND APPORTIONMENT OF TAX FROM RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies BY STATE TAX COMMISSION.63-3504Collection by county treasurer — Penalty and interest imposed when delinquent.63-3505Taxes a lien on property of association or producer until paid.63-3506Assessment of property by assessor.