Title 63 — REVENUE AND TAXATION

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 gene…

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 o…

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 …

63-2703. Certificate of producer — Contents. Every producer referred to in section 63-2701 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…

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 man…

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 I…

63-2706. Compliance by subsequent owners. Any producer of electricity or electrical energy referred to in section 63-2701 who shall hereafter engage in the generation, production or manufacture of electricity or electrical energy shall immediately upon purchasing or acquiring the…

63-2707. Penalty for false statement or affidavit. Any person, officer, partner, agent or representative of any producer referred to in section 63-2701, who shall make any false statement or affidavit in any certificate, report or statement herein required to be made to the state…

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…

63-2711. 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 uncon…