Title 63 — REVENUE AND TAXATION
36 chapters · 710 sections in this title.
Idaho Code § 63-3501 Definitions
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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…
Idaho Code § 63-3502 Levy of tax on annual gross electrical earnings
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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 …
Idaho Code § 63-3502A Levy of tax on annual gross natural gas earnings
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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 nat…
Idaho Code § 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
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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. (1) A wind energy tax or a geothermal energy ta…
Idaho Code § 63-3502C EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN IRRIGATION
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63-3502C. EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN IRRIGATION. (1)(a) The kilowatt-hour tax payable by rate-regulated electric utility companies shall be reduced and shall be exempt from taxation to the extent of kilowatt-hours used for furnishing power for pumping …
Idaho Code § 63-3503 Filing operators’ statement — Allotment and apportionment of tax due from electrical associations by state tax commission
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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 provi…
Idaho Code § 63-3503A Filing operators’ statement — Allotment and apportionment of tax due from natural gas associations by state tax commission
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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 pr…
Idaho Code § 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
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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 …
Idaho Code § 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
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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. (1) Beginning on January 1, 2027, and on or before April 15 of…
Idaho Code § 63-3504 Collection by county treasurer — Penalty and interest imposed when delinquent
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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 ea…
Idaho Code § 63-3505 Taxes a lien on property of association or producer until paid
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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 mean…
Idaho Code § 63-3506 Assessment of property by assessor
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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 …