COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS

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Section
63-3501

DEFINITIONS.

Section
63-3502

LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS.

Section
63-3502A

LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS.

Section
63-3502B

LEVY OF TAX ON WIND ENERGY, SOLAR ENERGY OR GEOTHERMAL ENERGY ELECTRICAL PRODUCTION.

Section
63-3503

FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION.

Section
63-3503A

FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION.

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.

Section
63-3504

COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED WHEN DELINQUENT.

Section
63-3505

TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID.

Section
63-3506

ASSESSMENT OF PROPERTY BY ASSESSOR.