US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 35
                     COOPERATIVE ELECTRICAL ASSOCIATIONS
                           -- TAXING GROSS EARNINGS
    63-3501.  DEFINITIONS. For the purposes of this act:
    (a)  The term "cooperative electrical association" means any nonprofit,
cooperative association organized and maintained by its members, whether
incorporated or unincorporated, for the purpose of transmitting, distributing
or delivering electric power to its members.
    (b)  The term "cooperative natural gas association" means any nonprofit
cooperative association organized and maintained by its members, whether
incorporated or unincorporated, for the purpose of transmitting, distributing
or delivering natural gas to its members.
    (c)  The term "cost of power" means the cost of power purchases and
generation included in reports to, and in accordance with applicable
requirements of, the rural electrification administration, United States
department of agriculture, by cooperative electrical associations which are
borrowers from the rural electrification administration, and for cooperative
electrical associations which are not borrowers from the rural electrification
administration, such costs which could have been included by such cooperative
electrical associations using equivalent reporting and accounting
requirements. The state tax commission shall prescribe necessary rules and
regulations for the purpose of providing a uniform method of reporting cost of
power purchases and generation by cooperative electrical associations,
consistent with the reporting and accounting requirements of the rural
electrification administration.
    (d)  The term "cost of gas" means the cost of natural gas purchased by
cooperative natural gas associations from wholesale or other suppliers of
natural gas for delivery to members of the cooperative natural gas
association.
    (e)  The term "gross electrical earnings" means the gross receipts of a
cooperative electrical association from the distribution, delivery and sale of
electric power within the state of Idaho, but shall not include any earnings
or receipts from the distribution, delivery or sale of electric power consumed
in pumping water for irrigation or drainage purposes within the state of
Idaho, upon the land of such consumer and for the use and benefit of his own
land, and where such consumer has received from the association a refund,
rebate, or credit of three and one-half percent (3 1/2%) of the cost to him of
the electric power so used and consumed.
    (f)  The term "gross natural gas earnings" means the gross receipts of a
cooperative natural gas association from the distribution, delivery and sale
of natural gas within the state of Idaho.
    (g)  The term "operating property" means and includes all real estate,
fixtures or personal property owned, controlled, operated or managed by such
electrical or natural gas association in connection with or to facilitate the
generation, transmission, distribution, delivery, or measuring of electric
power or natural gas, and all conduits, ducts, or other devices, materials,
apparatus or property for containing, holding or carrying conductors used or
to be used for the transmission, distribution and delivery of electric power
and natural gas, including construction tools, materials and supplies.
    (h)  The term "nonoperating property" means all other property, real or
personal, owned, controlled or managed by such electrical or natural gas
association.
    (i)  The term "taxing unit" shall include the separate taxing districts of
the county as well as the county itself.
    (j)  The term "tax levy" means the total tax levies fixed by each taxing
district, as defined herein, in the year next preceding.
    (k)  The term "WPPSS 4 and 5 costs" means, for a cooperative electrical
association which is a participant under the Washington public power supply
system nuclear projects numbers 4 and 5 participants' agreement, dated July
14, 1976, all of its costs in connection with Washington public power supply
system nuclear projects numbers 4 and 5.
    (l)  The term "weighted wire mileage factor" means a figure which is
arrived at by multiplying the tax levy of each taxing unit by the number of
wire miles of transmission and distribution lines of such cooperative
electrical association situated in such taxing unit.
    (m)  The term "gas line mileage factor" means a figure which is arrived at
by multiplying the tax levy of each taxing unit by the number of miles of
natural gas transmission and distribution lines of such cooperative natural
gas association situated in such taxing unit.