2005 Idaho Code - 63-2701 — STATEMENT OF ELECTRIC GENERATING COMPANIES -- TAX

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 27
                          LICENSE TAX ON ELECTRICITY
    63-2701.  STATEMENT OF ELECTRIC GENERATING COMPANIES -- TAX. (1) In
addition to the licenses and taxes now provided by law, each and every
individual, firm, partnership, common law trust, corporation, association or
other organization, now engaged or hereafter to engage in the generation,
manufacture or production of electricity and electrical energy in the state of
Idaho, through and by means of water power, for barter, sale, or exchange, and
hereinafter referred to as the "producer," shall on or before the last day of
each calendar month, render a statement to the state tax commission of the
state of Idaho of all such electricity and electrical energy so generated,
manufactured or produced by him or it in the state of Idaho, during the
preceding calendar month and therewith pay a license tax of one-half mill per
kilowatt hour on all such electricity and electrical energy so generated,
manufactured or produced, except electricity and electrical energy generated
or sold for use in manufacturing, mining, milling, smelting, refining and
processing, as shown on such statement in the manner and within the time
hereinafter provided.
    (2)  The state tax commission may by regulation provide for the filing of
statements required in this section on a quarterly basis, in which case the
statement shall be due on or before the last day of the calendar month
following the end of the quarter to which the statement relates.