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2025 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS
- Section 63-3501 - DEFINITIONS.
- Section 63-3502 - LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS.
- Section 63-3502A - LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS.
- Section 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.
- Section 63-3502C - EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN IRRIGATION.
- Section 63-3503 - FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION.
- Section 63-3503A - FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION.
- Section 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.
- Section 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.
- Section 63-3504 - COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED WHEN DELINQUENT.
- Section 63-3505 - TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID.
- Section 63-3506 - ASSESSMENT OF PROPERTY BY ASSESSOR.
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