IDAPA 35.01.07.030 — KILOWATT HOUR TAX RETURNS

Section 63-2701, Idaho Code
01.
Monthly Returns. All producers whose previous year's annual tax liability was greater than fifteen
thousand dollars ($15,000) must file a monthly return with the Tax Commission no later than the last day of the
month following the month to which the return relates.
(3-31-22)
02.
Quarterly Returns. Producers whose previous year's annual tax liability was equal to or less than
fifteen thousand dollars ($15,000) may, at the discretion of the Tax Commission, be allowed to file a quarterly return
with the Tax Commission no later than the last day of the month following the end of the calendar quarter to which
the return relates. When a filing cycle is changed, the change will take effect on January 1 of the following year.
(3-31-22)
03.
Previous Year's Annual Tax Liability. If the previous year's annual tax liability is not available,
the estimated current year's liability may be used.
(3-31-22)