IDAPA 35.01.08.040 — MINE LICENSE TAX RETURNS (RULE 040)

IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.08
Idaho State Tax Commission
Mine License Tax Administrative Rules
Section 040
Page 4
Section 47-1203, Idaho Code
A valid return needs to be filed as provided in Rule 150 of the Tax Commission Administration and Enforcement
Rules, and include a schedule listing the name, address, and employer identification number or social security
number, of each recipient of royalties paid by the taxpayer filing the return. The royalties shall be separately stated for
each mining operation. Each mine license tax return shall also include a copy of the depletion expense computation
applicable to Idaho mining properties that was included in the taxpayer's federal income tax return.
(7-1-24)