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 […]
63-2702. PAYMENT OF TAX — DISTRIBUTION OF REVENUE — INTEREST ON DELINQUENCIES. (1) Said license tax shall be remitted with the statement required under section 63-2701, Idaho Code, and paid to the state tax commission, which shall distribute all moneys as follows: (2) An amount of money shall be distributed to the state refund account […]
63-2702A. REFUNDS — LIMITATIONS — INTEREST. (1) If the tax commission determines that any amount due under this act has been paid more than once or has been erroneously or illegally collected or computed, the tax commission shall set forth that fact in its records and the excess amount paid or collected may be credited […]
63-2703. CERTIFICATE OF PRODUCER — CONTENTS. Every producer referred to in section 63-2701[, Idaho Code,] engaged in the production, generation or manufacture of electricity or electrical energy, shall make and file with the tax commission of the state of Idaho, on forms prescribed by the state tax commission, a duly acknowledged and verified certificate which […]
63-2704. STATEMENT OF KILOWATT HOURS PRODUCED. Every such producer shall render to the state tax commission of the state of Idaho on forms prescribed, prepared and furnished by the state tax commission, the statement required under section 63-2701, Idaho Code, sworn to by the manager, president, secretary or treasurer of such producer, showing the number […]
63-2705. EXEMPTION OF ELECTRICITY FOR PUMPING WATER FOR IRRIGATION PURPOSES. All electricity and electrical energy used for pumping water for irrigation purposes to be used on lands in the state of Idaho or for pumping water for drainage purposes on or from land in the state of Idaho is exempt from the provisions of this […]
63-2706. COMPLIANCE BY SUBSEQUENT OWNERS. Any producer of electricity or electrical energy referred to in section 63-2701[, Idaho Code,] who shall hereafter engage in the generation, production or manufacture of electricity or electrical energy shall immediately upon purchasing or acquiring the plant, or installing equipment therefor, comply with the requirements of section 63-2703[, Idaho Code]. […]
63-2707. PENALTY FOR FALSE STATEMENT OR AFFIDAVIT. Any person, officer, partner, agent or representative of any producer referred to in section 63-2701[, Idaho Code], who shall make any false statement or affidavit in any certificate, report or statement herein required to be made to the state tax commission hereunder shall be deemed guilty of perjury […]
63-2708. COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO. (1) In addition to the enforcement and penalty provisions in this chapter, the deficiency in tax, notice of deficiency and collection and enforcement procedures provided by the Idaho income tax act, in sections 63-3030A, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045, 63-3045A, 63-3045B, 63-3046, 63-3047, […]
63-2711. SEPARABILITY. If any section or provision of this chapter be adjudged unconstitutional or invalid for any reason, such adjudication shall not affect the validity of this chapter as a whole or of any section or provision thereof which is not specifically so adjudged unconstitutional or invalid. History: [(63-2711) 1931 (E.S.), ch. 3, sec. 11, […]
