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Idaho Code tit. 63, ch. 35 – Cooperative Electrical Associations — Taxing Gross Earnings | Midpage
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Idaho Statutes
Title 63
Chapter 35
Idaho Code tit. 63, ch. 35
Cooperative Electrical Associations — Taxing Gross Earnings
63-3501
Definitions.
63-3502
Levy of tax on annual gross electrical earnings.
63-3502A
Levy of tax on annual gross natural gas earnings.
63-3502B
Levy 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.
63-3502C
Exemption of Kilowatt-hour Tax for Electricity Used in Irrigation.
63-3503
Filing operators’ statement — Allotment and apportionment of tax due from electrical associations by state tax commission.
63-3503A
Filing operators’ statement — Allotment and apportionment of tax due from natural gas associations by state tax commission.
63-3503B
Filing 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.
63-3503C
CALCULATION, 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.
63-3504
Collection by county treasurer — Penalty and interest imposed when delinquent.
63-3505
Taxes a lien on property of association or producer until paid.
63-3506
Assessment of property by assessor.