Section 63-3502B – LEVY OF TAX ON WIND ENERGY, SOLAR ENERGY OR GEOTHERMAL ENERGY ELECTRICAL PRODUCTION.
63-3502B. LEVY OF TAX ON WIND ENERGY, SOLAR ENERGY OR GEOTHERMAL ENERGY ELECTRICAL PRODUCTION. (1) A wind energy tax or a geothermal energy tax shall be levied against every producer of electricity by means of wind energy or geothermal energy in the amount of three percent (3%) of such producer’s gross wind energy earnings or […]
Section 63-3503 – FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION.
63-3503. FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION. Every cooperative electrical association in this state shall file with the state tax commission of the state of Idaho the operators’ statement provided for in section 63-404, Idaho Code, and shall include thereon a statement of the […]
Section 63-3503A – FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION.
63-3503A. FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION. Every cooperative natural gas association in this state shall file with the state tax commission of the state of Idaho the operators’ statement provided for in section 63-404, Idaho Code, and shall include thereon a statement […]
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.
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. Every producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy in this state shall file with […]
Section 63-3504 – COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED WHEN DELINQUENT.
63-3504. COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED WHEN DELINQUENT. Upon receipt of the notification of the allotment and apportionment of such taxes by the state tax commission by the county treasurer, said county treasurer shall, not later than June 15 of each year, notify each cooperative electrical association, natural gas cooperative, and […]
Section 63-3505 – TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID.
63-3505. TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID. All taxes due and payable under this chapter shall be a lien on all property, real and personal, of the electrical, or natural gas association, or the producer of electricity by means of wind energy, by means of solar energy or by means […]
Section 63-3506 – ASSESSMENT OF PROPERTY BY ASSESSOR.
63-3506. ASSESSMENT OF PROPERTY BY ASSESSOR. Any property not subject to the gross receipts tax levied in this chapter of any cooperative electrical or natural gas association, or producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, shall be assessed by the county assessor of […]
Section 63-3501 – DEFINITIONS.
63-3501. DEFINITIONS. For the purposes of this chapter: (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 […]
Section 63-3502 – LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS.
63-3502. LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS. There shall be levied against every cooperative electrical association in this state a tax of three and one-half percent (3 1/2%) of its annual gross earnings, after first reducing such gross earnings by its cost of power and WPPSS 4 and 5 costs in such sum […]
Section 63-3502A – LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS.
63-3502A. LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS. There shall be levied against every cooperative natural gas association in this state a tax of three and one-half percent (3 1/2%) of its annual gross earnings, after first reducing such gross earnings by its cost of natural gas. This tax shall be in lieu […]