Chapter
Cooperative Electrical Associations — Taxing Gross Earnings
- Idaho Code § 63-3501— Definitions
- Idaho Code § 63-3502— Levy of tax on annual gross electrical earnings
- Idaho Code § 63-3502A— Levy of tax on annual gross natural gas earnings
- Idaho Code § 63-3502B— Levy of tax on wind energy, solar energy or geothermal energy electrical production
- Idaho Code § 63-3503— Filing operators’ statement — Allotment and apportionment of tax due from electrical associations by state tax commission
- Idaho Code § 63-3503A— Filing operators’ statement — Allotment and apportionment of tax due from natural gas associations by state tax commission
- 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
- Idaho Code § 63-3504— Collection by county treasurer — Penalty and interest imposed when delinquent
- Idaho Code § 63-3505— Taxes a lien on property of association or producer until paid
- Idaho Code § 63-3506— Assessment of property by assessor