There is a newer version of the Idaho Code and Statutes
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS -- TAXING GROSS EARNINGS
Section 63-3502B - LEVY OF TAX ON WIND ENERGY OR GEOTHERMAL ENERGY ELECTRICAL PRODUCTION.


ID Code § 63-3502B (2014) What's This?

63-3502B. Levy of tax on wind energy or geothermal energy electrical production. There shall be levied against every producer of electricity by means of wind energy or geothermal energy a wind energy tax or a geothermal energy tax equal to three percent (3%) of such producer's gross wind energy earnings or geothermal energy earnings. This wind energy tax or geothermal energy tax shall be in lieu of all other taxes on the operating property, as defined in section 63-3501(h), Idaho Code, of such wind energy producer or of such geothermal energy producer.


History:

[63-3502B, added 2007, ch. 143, sec. 2, p. 417; am. 2008, ch. 227, sec. 2, p. 695.]

Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.