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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3502A

Levy of tax on annual gross natural gas earnings

Official textlegislature.idaho.govlast amended
63-3502A.  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 natural gas. This tax shall be in lieu of all other taxes on the property of such association exempted pursuant to section 63-602JJ, Idaho Code, of the tax year next preceding the filing of the statement hereinafter provided for, and which shall be paid in the manner and at the time prescribed herein.
Amendment history

63-3502A, added 1998, ch. 132, sec. 3, p. 488; am. 2016, ch. 189, sec. 7, p. 519.

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In this chapter (12 sections)
  1. 63-3501 · Definitions
  2. 63-3502 · Levy of tax on annual gross electrical earnings
  3. 63-3502A · Levy of tax on annual gross natural gas earnings
  4. 63-3502B · Levy of tax on wind energy production, solar energy…
  5. 63-3502C · EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN…
  6. 63-3503 · Filing operators’ statement — Allotment and apportionment of…
  7. 63-3503A · Filing operators’ statement — Allotment and apportionment of…
  8. 63-3503B · Filing operators’ statements — Allotment and apportionment…
  9. 63-3503C · CALCULATION, COLLECTION, ALLOTMENT, AND APPORTIONMENT OF TAX…
  10. 63-3504 · Collection by county treasurer — Penalty and interest imposed…
  11. 63-3505 · Taxes a lien on property of association or producer until paid
  12. 63-3506 · Assessment of property by assessor
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