reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2552A - ADDITIONAL TAX IMPOSED — RATE.

63-2552A. ADDITIONAL TAX IMPOSED — RATE. (1) In addition to the tax imposed in section 63-2552, Idaho Code, there is levied and there shall be collected an additional tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate of five percent (5%) of the wholesale sales price of such tobacco products; provided, however, that the combined tax on a cigar imposed by this section and section 63-2552, Idaho Code, shall not exceed fifty cents ($0.50) per cigar. Such tax shall be imposed at the time the distributor:
(a) Brings, or causes to be brought, into this state from without the state tobacco products for sale;
(b) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
(c) Ships or transports tobacco products to retailers in this state to be sold by those retailers.
(2) Fifty percent (50%) of the tax collected pursuant to this section shall be subject to appropriation to the public school income fund to be utilized to develop and implement school safety improvements and to facilitate and provide substance abuse prevention programs in the public school system and the Idaho bureau of educational services for the deaf and the blind, less two hundred thousand dollars ($200,000) that shall be remitted annually to the Idaho state police to increase toxicology lab capacity in the bureau of forensic services for drug testing of juveniles, and less eighty thousand dollars ($80,000) that shall be remitted to the commission on Hispanic affairs to be used for substance abuse prevention efforts in collaboration with the state department of education. Fifty percent (50%) of the tax collected pursuant to this section shall be subject to appropriation to the department of juvenile corrections for distribution quarterly to the counties to be utilized for county juvenile probation services, based on the percentage the population of the county bears to the population of the state as a whole. The moneys remitted to the Idaho state police shall be reviewed annually and any money in excess to the operations needs of the laboratory for juvenile drug testing will be deposited in the public school income fund for substance abuse prevention programs in the public school system. The laboratory may utilize this increased toxicology capacity for adult drug testing to the extent that timely testing for juveniles is not adversely impacted.
History:
[63-2552A, added 1994, ch. 447, sec. 3, p. 1432; am. 1995, ch. 160, sec. 2, p. 638; am. 1995, ch. 368, sec. 3, p. 1283; repealed 1995, ch. 368, sec. 4, p. 1283; new section added 1995, ch. 368, sec. 6, p. 1284; am. 1996, ch. 261, sec. 4, p. 861; am. 1996, ch. 261, sec. 5, p. 861; am. 1997, ch. 268, sec. 5, p. 771; am. 2000, ch. 469, sec. 131, p. 1593; am. 2014, ch. 325, sec. 2, p. 808; am. 2018, ch. 94, sec. 2, p. 202; am. 2023, ch. 291, sec. 2, p. 882.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2552B - TOBACCO PRODUCTS USE TAX.

63-2552B. TOBACCO PRODUCTS USE TAX. Any person who does not hold a tobacco products tax permit who possesses, purchases or consumes tobacco products upon which tax imposed by this chapter has not been paid, including tobacco products sold by internet, catalog, telephone and facsimile sellers, is liable for the taxes imposed by sections 63-2552 and 63-2552A, Idaho Code, to be reported and paid as required in section 63-2560, Idaho Code.
History:
[63-2552B, added 2008, ch. 20, sec. 3, p. 32.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2553 - LEGISLATIVE INTENT.

63-2553. LEGISLATIVE INTENT. It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this state and to collect the tax from the distributor as defined in section 63-2551[, Idaho Code]. It is the further intent and purpose of this chapter to impose the tax only once but nothing in this chapter shall be construed to exempt any person taxable under any other law or under any other tax imposed by the state of Idaho.
History:
[63-2553, added 1972, ch. 289, sec. 3, p. 725.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2554 - PERMIT REQUIRED.

63-2554. PERMIT REQUIRED. No person shall engage in the business of a distributor or subjobber of tobacco products at any place of business without first having received from the commission a permit as provided in section 63-2503 or 63-2504, Idaho Code.
History:
[63-2554, added 1972, ch. 289, sec. 4, p. 725; am. 1991, ch. 2, sec. 3, p. 14; am. 2007, ch. 19, sec. 1, p. 29.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2555 - BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND INSPECTION BY COMMISSION.

63-2555. BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND INSPECTION BY COMMISSION. Every distributor shall keep at each registered place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of tobacco products made, except sales to the ultimate consumer.
These records shall show the names and addresses of purchasers, the inventory of all tobacco products on hand on July 1, 1972, and other pertinent papers and documents relating to the purchase, sale or disposition of tobacco products.
When a registered distributor sells tobacco products exclusively to the ultimate consumer at the address given in the certificate, no invoice of those sales shall be required, but itemized invoices shall be made of all tobacco products transferred to other retail outlets owned or controlled by that registered distributor. All books, records, and other papers and documents required by this section to be kept shall be preserved for a period of at least five (5) years after the date of the documents, as aforesaid, or the date of the entries thereof appearing in the records, unless the commission, in writing, authorizes their destruction or disposal at an earlier date. At any time during usual business hours, the commission, or its duly authorized agents or employees, may enter any place of business of a distributor, without a search warrant, and inspect the premises, the records required to be kept under this chapter, and the tobacco products contained therein, to determine whether or not all the provisions of this chapter are being fully complied with. If the commission, or any of its agents or employees, is denied free access or is hindered or interfered with in making such examination, the permit of the distributor at such premises shall be subject to revocation by the commission.
History:
[63-2555, added 1972, ch. 289, sec. 5, p. 725; am. 2017, ch. 17, sec. 1, p. 29.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2556 - PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER.

63-2556. PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER. Every person who sells tobacco products to persons other than the ultimate consumer shall render with each sale itemized invoices showing the seller’s name and address, the purchaser’s name and address, the date of sale, and all prices and discounts. He shall preserve legible copies of all such invoices for five (5) years from the date of sale.
History:
[63-2556, added 1972, ch. 289, sec. 6, p. 725.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2557 - INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER — PRESERVATION — INSPECTION.

63-2557. INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER — PRESERVATION — INSPECTION. Every retailer and subjobber shall procure itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. The retailer and subjobber shall preserve a legible copy of each such invoice for five (5) years from the date of purchase. Invoices shall be available for inspection by the commission or its authorized agents or employees at the retailer’s or subjobber’s place of business.
History:
[63-2557, added 1972, ch. 289, sec. 7, p. 725.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2558 - RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION — PRESERVATION — INSPECTION.

63-2558. RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION — PRESERVATION — INSPECTION. Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the commission for inspection. They shall show the name and address of the consignee, the date, the quantity of tobacco products delivered, and such other information as the commission may require. These records shall be preserved for five (5) years from the date of delivery of the tobacco products.
History:
[63-2558, added 1972, ch. 289, sec. 8, p. 725.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2559 - WHEN CREDIT MAY BE OBTAINED FOR TAX PAID.

63-2559. WHEN CREDIT MAY BE OBTAINED FOR TAX PAID. (1) Where tobacco products upon which the tax imposed by this chapter has been reported and paid, are shipped or transported by the distributor to distributors or retailers outside the state, to be sold by those distributors or retailers, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit of such tax may be made to the distributor in accordance with rules prescribed by the commission.
(2) Taxes paid on tobacco products sold on or after January 1, 2000, on accounts later found to be worthless and actually charged-off may be credited upon a subsequent payment of the tax on tobacco products or, if no such tax is due, refunded. If all or part of such an account is thereafter collected, the tax shall be paid based upon the proportion of the amount collected.
History:
[63-2559, added 1972, ch. 289, sec. 9, p. 725; am. 2000, ch. 163, sec. 1, p. 412; am. 2007, ch. 19, sec. 2, p. 30.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2560 - TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY RETURNS — PROCEDURE.

63-2560. TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY RETURNS — PROCEDURE. (1) The taxes imposed hereunder shall be due and payable in monthly installments and remittance therefor shall be made on or before the twentieth day of the month next succeeding the end of the monthly period in which tax accrued. The taxpayer, on or before said twentieth day of said month, shall make out a return, upon such forms and setting forth such information as the tax commission may require, showing the amount of the tax for which he is liable for the preceding monthly period, and shall sign and transmit the same to the commission, together with a remittance for such amount in the form required.
(2) The state tax commission may by rule provide returns for periods of time other than monthly periods. Returns for such reporting periods, together with payment of the required taxes, shall be due on or before the twentieth day of the month following the end of the period to which the return relates.
History:
[63-2560, added 1972, ch. 289, sec. 10, p. 725; am. 1990, ch. 17, sec. 3, p. 29; am. 2007, ch. 19, sec. 3, p. 30.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2561 - TITLE OF ACT.

63-2561. TITLE OF ACT. This act may be cited as the "Tobacco Products Tax Act."
History:
[63-2561, added 1972, ch. 289, sec. 11, p. 725.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2562 - ADDITIONS AND PENALTIES.

63-2562. ADDITIONS AND PENALTIES. The additions, penalties and requirements provided by the Idaho income tax act, sections 63-3046, 63-3075, 63-3076 and 63-3077, Idaho Code, shall apply in the same manner and to the same extent to this act as to the Idaho income tax act and shall cover acts, omissions, and delinquencies under the Idaho income tax act and such additions, penalties and requirements shall, for this purpose, be described and be for acts, omissions, delinquencies and requirements under the Idaho tobacco products tax act.
History:
[I.C., sec. 63-2562, as added by 1974, ch. 173, sec. 2, p. 1432.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2563 - COLLECTION AND ENFORCEMENT.

63-2563. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3038, 63-3039, 63-3040, 63-3042 through 63-3045B, 63-3047 through 63-3065A, 63-3068, 63-3071, 63-3075 and 63-3078, Idaho Code, shall apply and be available to the state tax commission for the enforcement of this act and collection of any amounts due under this act and said sections shall, for this purpose, be considered part of this act and wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under this act, be described as tobacco products tax liens and proceedings. Any reference to taxable year in the income tax act shall be, for the purposes of this act, considered a taxable period.
The state tax commission may be made a party defendant in an action at law or in equity by any person aggrieved by the unlawful seizure or sale of his property, or in any suit for refund or to recover an overpayment, but only the state of Idaho shall be responsible for any final judgment secured against the state tax commission, and said judgment shall be paid or satisfied out of the tobacco products tax refund fund.
History:
[63-2563, added 1974, ch. 173, sec. 3, p. 1432; am. 2007, ch. 10, sec. 8, p. 19; am. 2014, ch. 230, sec. 3, p. 591; am. 2018, ch. 48, sec. 2, p. 124.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2564 - DISTRIBUTION OF TAX REVENUES.

63-2564. DISTRIBUTION OF TAX REVENUES. (1) The revenues received from the taxes imposed by section 63-2552, Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed by the tax commission as follows:
(a) An amount of money shall be distributed to the state refund account, sufficient to pay current refund claims. All refunds authorized by the commission shall be paid through the state refund account, and those moneys are continuously appropriated.
(b) From the balance remaining with the state treasurer after deducting the amounts in subsection (a) of this section, all remaining moneys shall be remitted directly to the general fund of the state of Idaho and shall be remitted to that fund periodically, but no less frequently than quarterly.
History:
[63-2564, added 1974, ch. 173, sec. 4, p. 1432; am. 1976, ch. 51, sec. 16, p. 180; am. 1986, ch. 73, sec. 11, p. 211; am. 2000, ch. 60, sec. 3, p. 133.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES › Section 63-2565 - REFUNDS, LIMITATIONS, INTEREST.

63-2565. REFUNDS, LIMITATIONS, INTEREST. (a) Where there has been an overpayment of any tobacco products tax imposed by this act, the amount of such overpayment shall be credited against any tobacco products tax then due from the taxpayer, and any balance of such excess shall be refunded to the taxpayer.
(b) The state tax commission is authorized and the state board of tax appeals is authorized to order the tax commission in proper cases to credit or remit, refund, and pay back all taxes and penalties erroneously or illegally assessed or collected, regardless of whether the same have been paid under protest, which claims for refund shall be certified to the state board of examiners by the state tax commission.
(c) No such credit or refund of taxes, penalties or interest paid, shall be allowed or made after three (3) years from the time the return was filed, unless before the expiration of such period a claim therefor is filed by the taxpayer with the commission.
(d) Interest shall be allowed on the amount of such credits or refunds at the rate provided in section 63-3045, Idaho Code, from the date such tax was paid.
(e) Appeal of a tax commission decision denying in whole or part a claim for refund shall be made in accordance with and within the time limits prescribed in section 63-3049, Idaho Code.
History:
[I.C., sec. 63-2565, as added by 1974, ch. 173, sec. 5, p. 1432; am. 1981, ch. 290, sec. 11, p. 605.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 27 - LICENSE TAX ON ELECTRICITY › Section 63-2701 - STATEMENT OF ELECTRIC GENERATING COMPANIES — TAX.

63-2701. STATEMENT OF ELECTRIC GENERATING COMPANIES — TAX. (1) In addition to the licenses and taxes now provided by law, each and every individual, firm, partnership, common law trust, corporation, association or other organization, now engaged or hereafter to engage in the generation, manufacture or production of electricity and electrical energy in the state of Idaho, through and by means of water power, for barter, sale, or exchange, and hereinafter referred to as the "producer," shall on or before the last day of each calendar month, render a statement to the state tax commission of the state of Idaho of all such electricity and electrical energy so generated, manufactured or produced by him or it in the state of Idaho, during the preceding calendar month and therewith pay a license tax of one-half mill per kilowatt hour on all such electricity and electrical energy so generated, manufactured or produced, except electricity and electrical energy generated or sold for use in manufacturing, mining, milling, smelting, refining and processing, as shown on such statement in the manner and within the time hereinafter provided.
(2) The state tax commission may by regulation provide for the filing of statements required in this section on a quarterly basis, in which case the statement shall be due on or before the last day of the calendar month following the end of the quarter to which the statement relates.
History:
[(63-2701) 1931, (E.S.), ch. 3, sec. 1, p. 57; I.C.A., sec. 61-2201; am. 1949, ch. 248, sec. 1, p. 506; am. 1970, ch. 224, sec. 2, p. 631; am. 1986, ch. 91, sec. 1, p. 268.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 27 - LICENSE TAX ON ELECTRICITY › Section 63-2702 - PAYMENT OF TAX — DISTRIBUTION OF REVENUE — INTEREST ON DELINQUENCIES.

63-2702. PAYMENT OF TAX — DISTRIBUTION OF REVENUE — INTEREST ON DELINQUENCIES. (1) Said license tax shall be remitted with the statement required under section 63-2701, Idaho Code, and paid to the state tax commission, which shall distribute all moneys as follows:
(2) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the state tax commission to be paid shall be paid through the state refund account, and those moneys are hereby continuously appropriated for that purpose. Such refunds shall be authorized for the purpose of repaying overpayments made under this chapter, for the purpose of repaying any tax, penalty, or interest illegally assessed or collected, or for the purpose of paying any judgement rendered against the state tax commission under the provisions of this chapter.
(3) The balance shall be distributed to the general account.
(4) Taxes not paid on the due date shall become delinquent and shall bear interest from said due date at the rate provided in section 63-3045, Idaho Code.
History:
[(63-2702) 1931 (E.S.), ch. 3, sec. 2, p. 57; I.C.A., sec. 61-2202; am. 1971, ch. 63, sec. 1, p. 142; am. 1981, ch. 290, sec. 7, p. 602; am. 1986, ch. 73, sec. 12, p. 211; am. 1986, ch. 91, sec. 2, p. 268; am. 1987, ch. 260, sec. 3, p. 548.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 27 - LICENSE TAX ON ELECTRICITY › Section 63-2702A - REFUNDS — LIMITATIONS — INTEREST.

63-2702A. REFUNDS — LIMITATIONS — INTEREST. (1) If the tax commission determines that any amount due under this act has been paid more than once or has been erroneously or illegally collected or computed, the tax commission shall set forth that fact in its records and the excess amount paid or collected may be credited on any amount then due and payable to the tax commission from that person and any balance refunded to the person by whom it was paid or to his successors, administrators or executors. The tax commission is authorized and the state board of tax appeals authorized to order the tax commission in proper cases to credit or refund such amounts whether or not such payments have been paid under protest and certify such refund to the state board of examiners.
(2) No such credit or refund shall be allowed or made after three (3) years from the time the payment was made, unless before the expiration of such period a claim therefor is filed by the taxpayer.
(3) Interest shall be allowed on the amount of such credits or refunds at the rate provided in section 63-3045, Idaho Code, from the date such tax was paid.
History:
[63-2702A, added 1987, ch. 260, sec. 4, p. 548.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 27 - LICENSE TAX ON ELECTRICITY › Section 63-2703 - CERTIFICATE OF PRODUCER — CONTENTS.

63-2703. CERTIFICATE OF PRODUCER — CONTENTS. Every producer referred to in section 63-2701[, Idaho Code,] engaged in the production, generation or manufacture of electricity or electrical energy, shall make and file with the tax commission of the state of Idaho, on forms prescribed by the state tax commission, a duly acknowledged and verified certificate which shall contain: a, the name under which the producer is transacting business in the state of Idaho; b, his or its post-office address and principal place of business within the state; c, the address and location of his or its production plants or stations in Idaho; d, the name and address of the managing agent; e, the names and addresses of the several persons composing any firm or partnership constituting the producer, and, if a corporation, the corporate name under which it is authorized to transact business and the names and addresses of its officers, directors, resident general agent and attorney in fact; f, certified copies of any papers necessary to show that such producer has complied with the laws of the state of Idaho in order to transact business in Idaho.
History:
[(63-2703) 1931 (E.S.), ch. 3, sec. 3, p. 57; I.C.A., sec. 61-2203; am. 1971, ch. 63, sec. 2, p. 142.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 27 - LICENSE TAX ON ELECTRICITY › Section 63-2704 - STATEMENT OF KILOWATT HOURS PRODUCED.

63-2704. STATEMENT OF KILOWATT HOURS PRODUCED. Every such producer shall render to the state tax commission of the state of Idaho on forms prescribed, prepared and furnished by the state tax commission, the statement required under section 63-2701, Idaho Code, sworn to by the manager, president, secretary or treasurer of such producer, showing the number of kilowatt hours of electricity and electrical energy produced, generated or manufactured by him or it in the state of Idaho during the period to which the tax statement relates through and by means of water power, and the number of kilowatt hours subject to the tax imposed by this chapter. For the purpose of measuring such electricity and electrical energy such producer shall keep and maintain at the point or points of production, a recording watt hour meter or meters, or other suitable instrument for measuring the electricity or electrical energy produced, of a type to be approved by the state tax commission, and, subject to rules and regulations prescribed by the state tax commission under this chapter, shall compute the number of kilowatt hours subject to the tax imposed by this chapter during each monthly period, such recordings and computations to be kept on file at the principal place of business of such producer within the state of Idaho and same together with the books and records of such producer shall be subject to the inspection of the state tax commission, their deputies or assistants, during reasonable business hours.
History:
[(63-2704) 1931 (E.S.), ch. 3, sec. 4, p. 57; I.C.A., sec. 61-2204; am. 1949, ch. 248, sec. 2, p. 506; am. 1971, ch. 63, sec. 3, p. 142; am. 1986, ch. 91, sec. 3, p. 269.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 27 - LICENSE TAX ON ELECTRICITY › Section 63-2705 - EXEMPTION OF ELECTRICITY FOR PUMPING WATER FOR IRRIGATION PURPOSES.

63-2705. EXEMPTION OF ELECTRICITY FOR PUMPING WATER FOR IRRIGATION PURPOSES. All electricity and electrical energy used for pumping water for irrigation purposes to be used on lands in the state of Idaho or for pumping water for drainage purposes on or from land in the state of Idaho is exempt from the provisions of this chapter, except in cases where the water so pumped is sold or rented to such irrigated lands: provided, the exemption here given shall accrue to the benefit of the consumer of such electricity or electrical energy: provided further, that the full amount of such license tax which would have been due from such producers of electricity and electrical energy, if such exemptions had not been made, shall be credited annually for the year in which the exemptions are made on the power bill to the consumer by the producer of such electricity and electrical energy, furnishing such power, and such producer shall include a statement of the amount of electricity and electrical energy exempted by this section, furnished by it for the purpose of pumping water for irrigation purposes on lands in the state of Idaho, or for the purpose of pumping water for drainage purposes on or from lands in the state of Idaho to the tax commission of the state of Idaho as a part of the statement required by section 63-2701[, Idaho Code,], together with a statement of the credits made on the power bills to the consumers of such electricity and electrical energy for the pumping of water for irrigation to be used on lands in the state of Idaho, or for pumping water for drainage purposes on or from lands in the state of Idaho.
History:
[(63-2705) 1931 (E.S.), ch. 3, sec. 5, p. 57; I.C.A., sec. 61-2205; am. 1941, ch. 41, sec. 1, p. 88; am. 1971, ch. 63, sec. 4, p. 142.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 27 - LICENSE TAX ON ELECTRICITY › Section 63-2706 - COMPLIANCE BY SUBSEQUENT OWNERS.

63-2706. COMPLIANCE BY SUBSEQUENT OWNERS. Any producer of electricity or electrical energy referred to in section 63-2701[, Idaho Code,] who shall hereafter engage in the generation, production or manufacture of electricity or electrical energy shall immediately upon purchasing or acquiring the plant, or installing equipment therefor, comply with the requirements of section 63-2703[, Idaho Code].
History:
[(63-2706) 1931 (E.S.), ch. 3, sec. 6, p. 57; I.C.A., sec. 61-2206.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 27 - LICENSE TAX ON ELECTRICITY › Section 63-2707 - PENALTY FOR FALSE STATEMENT OR AFFIDAVIT.

63-2707. PENALTY FOR FALSE STATEMENT OR AFFIDAVIT. Any person, officer, partner, agent or representative of any producer referred to in section 63-2701[, Idaho Code], who shall make any false statement or affidavit in any certificate, report or statement herein required to be made to the state tax commission hereunder shall be deemed guilty of perjury and upon conviction shall be punished by imprisonment in the state penitentiary not less than one (1) nor more than fourteen (14) years.
History:
[(63-2707) 1931 (E.S.), ch. 3, sec. 7, p. 57; I.C.A., sec. 61-2207; am. 1971, ch. 63, sec. 5, p. 142.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 27 - LICENSE TAX ON ELECTRICITY › Section 63-2708 - COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO.

63-2708. COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO. (1) In addition to the enforcement and penalty provisions in this chapter, the deficiency in tax, notice of deficiency and collection and enforcement procedures provided by the Idaho income tax act, in sections 63-3030A, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045, 63-3045A, 63-3045B, 63-3046, 63-3047, 63-3048 through 63-3065A, 63-3068, 63-3071, and 63-3075 through 63-3078, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this chapter and for the assessment and collection of any amounts due under this chapter. Wherever liens or any other proceedings are defined as income tax liens or proceedings they shall, when applied in enforcement or collection under this chapter, be described as kilowatt hour tax liens and proceedings.
(2) The state tax commission may be made a party defendant in an action at law or in equity by any person aggrieved by the unlawful seizure or sale of his property, or in any suit for refund or to recover an overpayment, but only the state of Idaho shall be responsible for any final judgment secured against the state tax commission, and said judgment shall be paid as provided for payment of refunds under this chapter.
History:
[63-2708, added 1997, ch. 55, sec. 2, p. 93.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 27 - LICENSE TAX ON ELECTRICITY › Section 63-2711 - SEPARABILITY.

63-2711. SEPARABILITY. If any section or provision of this chapter be adjudged unconstitutional or invalid for any reason, such adjudication shall not affect the validity of this chapter as a whole or of any section or provision thereof which is not specifically so adjudged unconstitutional or invalid.
History:
[(63-2711) 1931 (E.S.), ch. 3, sec. 11, p. 57; I.C.A., sec. 61-2211.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 28 - TAXATION OF PROFITS OF MINES › Section 63-2801 - VALUATION OF MINES FOR TAXATION.

63-2801. VALUATION OF MINES FOR TAXATION. All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal or other valuable mineral or metal deposits, after purchase thereof from the United States, shall be taxed at the price paid the United States therefor, unless the surface ground, or some part thereof, of said mine or mining claim is used for other than mining purposes, and has a separate and independent value for such other purposes, in which case said surface ground or any part thereof so used for other than mining purposes, shall be taxed at its value for such other purposes, and all machinery used in mining, and all property and surface improvements upon mines or mining claims, which have a value separate and independent of such mines or mining claims and the net annual proceeds of all mines and mining claims shall be taxed: provided, that nothing in this chapter contained must be construed so as to exempt from taxation improvements, buildings, erections, structures or machinery placed upon any mining claims, or used in connection therewith: provided that all mineral rights reserved to any grantor, except the United States or the state of Idaho, by the terms of any conveyance of lands other than lands acquired under the mining laws of the United States shall be assessed for taxation purposes at the rate of not less than five dollars ($5.00) per acre of the mineral rights so reserved, to be assessed against the recorded owner thereof. When, in the opinion of the county assessor, the value of reserved mineral rights does not warrant the expenditure to appraise and assess such value, such de minimis values need not be appraised or assessed, but the failure to assess such values does not constitute a failure to pay such taxes on the part of the owner, and does not constitute a delinquency on the part of the owner.
History:
[(63-2801) 1903, p. 4, sec. 1, and last sentence of sec. 8; compiled and reen. R.C., sec. 1863; reen. C.L., sec. 1863; I.C.A., sec. 61-2301; am. 1937, ch. 70, sec. 1, p. 94; am. 1941, ch. 159, sec. 1, p. 317; am. 1988, ch. 212, sec. 1, p. 402.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 28 - TAXATION OF PROFITS OF MINES › Section 63-2802 - NET PROFITS DEFINED.

63-2802. NET PROFITS DEFINED. The term "net profits," as employed in this chapter, means the amount of money received from the mining of said metals or minerals from said mine or mining claim, after the deduction of the actual expenditure of money and labor in and about extracting the metals and minerals from the mine or mining claim, and transporting the same to the mill, concentrator or reduction works, and the reduction thereof, and the conversion of the same into money, or its equivalent, and also the deduction of all moneys expended for necessary labor, machinery and supplies needed and used in the mining operations, for the improvements necessary in and about the mine or mining claim, for reducing ores, for the construction of the mills and reduction works used and operated in connection with the mine or mining claim, for transporting the ore, and for extracting the metals and minerals therefrom; but the money invested in the mine, or improvements made during any year except the year immediately preceding such statement, must not be included therein. Such expenditures do not include the salaries, or any portion thereof, of any person or officers not actually engaged in the working of the mine, or personally superintending the management thereof.
History:
[(63-2802) 1903, p. 4, sec. 4; reen. R.C. & C.L., sec. 1864; C.S., sec. 3361; I.C.A., sec. 61-2302.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 28 - TAXATION OF PROFITS OF MINES › Section 63-2803 - STATEMENT OF NET PROFITS.

63-2803. STATEMENT OF NET PROFITS. Every person, corporation or association engaged in mining upon any quartz vein or lode, or placer mining claim, containing gold, silver, copper, lead, coal or other precious and valuable minerals or metals, or mineral or metal deposits, must, between the first day of January and the first day of May in each year, make out a statement of the net profits derived from the mining of said metals or minerals, from each mine or mining claim owned or worked by such person, or from each group of mines or mining claims worked by a common system of development, during the year preceding the first day of January. Such statement must be verified by the oath of such person, or superintendent or managing agent of such corporation or association, who must deliver the same to the assessor of the county in which such mines are situated.
History:
[(63-2803) 1903, p. 4, sec. 2; reen. R.C. & C.L., sec. 1865; C.S., sec. 3362; I.C.A., sec. 61-2303.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 28 - TAXATION OF PROFITS OF MINES › Section 63-2804 - STATEMENT AS TO ENTIRE GROUP.

63-2804. STATEMENT AS TO ENTIRE GROUP. Where the same person or company or association is operating two (2) or more mining claims under one (1) general system of mining or development, the product of which group of mines is mingled and treated as one (1) mining operation, the statement of the owner provided herein to be made, and the assessment provided herein to be made by the assessor, shall be made as to such entire group, and need not be made as to each particular mining claim constituting said group.
History:
[(63-2804) 1903, p. 4, sec. 5; reen. R.C. & C.L., sec. 1866; C.S., sec. 3363; I.C.A., sec. 61-2304.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 28 - TAXATION OF PROFITS OF MINES › Section 63-2805 - FALSE STATEMENTS CONSTITUTE PERJURY.

63-2805. FALSE STATEMENTS CONSTITUTE PERJURY. If any one herein required to make a statement shall knowingly and wilfully swear to any false statement contained therein, then such person shall be guilty of perjury, and shall be prosecuted and punished as provided for in other cases of perjury.
History:
[(63-2805) 1903, p. 4, sec. 10; reen. R.C. & C.L., sec. 1867; C.S., sec. 3364; I.C.A., sec. 61-2305.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 28 - TAXATION OF PROFITS OF MINES › Section 63-2806 - EXAMINATION OF BOOKS — PENALTY FOR FALSE STATEMENT.

63-2806. EXAMINATION OF BOOKS — PENALTY FOR FALSE STATEMENT. The assessor, after such statement has been rendered, shall have the right to examine the books and accounts of any person, corporation or association engaged in mining as mentioned in this chapter, in order to verify the statement made by such person, corporation or association, and if from such examination he finds such statement false, he must assess the net proceeds in the same manner as if no statement had been made and delivered, by making an estimate from the best sources within his reach, and if satisfied that the false statement was intentionally so made, he shall add as a penalty therefor, to the amount of the net proceeds so found, fifty per cent (50%) thereof, which amount thus increased shall constitute the sum upon which the taxes must be levied and collected, and such assessment shall be binding, effectual and lawful, and the value so fixed by the assessor shall not be reduced by the county board of equalization.
History:
[(63-2806) 1903, p. 4, sec. 8; reen. R.C., part of sec. 1868; reen. C.L., sec. 1868; C.S., sec. 3365; I.C.A., sec. 61-2306.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 28 - TAXATION OF PROFITS OF MINES › Section 63-2807 - CONFIDENTIAL INFORMATION — PENALTY FOR DISCLOSURE.

63-2807. CONFIDENTIAL INFORMATION — PENALTY FOR DISCLOSURE. All information derived from any examination of the books and accounts made pursuant to this chapter by the assessor, or anyone acting for him or representing him, shall be deemed to be and held as confidential communications not to be communicated to any other person by the person making such examination, or anyone to whom the knowledge of such examination or facts therein disclosed shall come, except when it becomes necessary as a part of the performance of the public duty of such person to disclose the same in any proceeding affecting the validity of said assessment or taxation, or for the prosecution for perjury of the person required to make the statement mentioned in this chapter. Any person or officer making such disclosure or violating such confidence, except as herein provided, shall be deemed guilty of a felony, and upon conviction thereof shall be removed from office and punished as in case of other felonies.
History:
[(63-2807) 1903, p. 4, sec. 8; am. R.C., part of sec. 1868; reen. C.L., sec. 1868a; C.S., sec. 3366; I.C.A., sec. 61-2307.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 28 - TAXATION OF PROFITS OF MINES › Section 63-2808 - ASSESSMENT WITHOUT STATEMENT.

63-2808. ASSESSMENT WITHOUT STATEMENT. If any person, corporation or association, engaged in mining as mentioned in this chapter, refuses or neglects to make and deliver to the assessor of the county where the mines are located, the statement mentioned in this chapter, such assessor must list the property and assess, according to his knowledge and information, the amount of said tax in the manner provided by the law for the assessment of other property where no statement is furnished.
History:
[(63-2808) 1903, p. 4, sec. 7; reen. R.C. & C.L., sec. 1869; C.S., sec. 3367; I.C.A., sec. 61-2308.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 28 - TAXATION OF PROFITS OF MINES › Section 63-2809 - ASSESSMENT BOOK.

63-2809. ASSESSMENT BOOK. The assessor must prepare at the time of the preparation of the general assessment book, another assessment book called the assessment book of the net profits of mines, alphabetically arranged, in which must be listed the net profits of all the mines in his county, and in which must be specified in separate columns and under appropriate heads:
1. The name of the owner or owners of the mines.
2. The name, description and location of the mine.
3. The number of tons extracted during the year.
4. The gross yield or value in dollars and cents.
5. The actual cost of extracting the same from the mine.
6. The actual cost of transportation to the place of reduction or sale.
7. The actual cost of reduction or sale.
8. The cost of construction of betterments and repair of mines and reduction works during the year.
9. The net profits in dollars.
10. The total amount of taxes.
History:
[(63-2809) 1903, p. 4, sec. 3; reen. R.C. & C.L., sec. 1870; C.S., sec. 3368; I.C.A., sec. 61-2309.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 28 - TAXATION OF PROFITS OF MINES › Section 63-2810 - GENERAL DUTIES OF OFFICERS.

63-2810. GENERAL DUTIES OF OFFICERS. The duties of the assessor, tax collector, county auditor, state tax commission and the county board of equalization, as to the assessment of the net profits of mines, the statements and returns to be made, the equalization thereof, and other official acts, are the same as those provided by the laws of this state for the assessment of other property.
History:
[(63-2810) 1903, p. 4, sec. 6; reen. R.C. & C.L., sec. 1871; C.S., sec. 3369; I.C.A., sec. 61-2310; am. 1969, ch. 455, sec. 81, p. 1205.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 28 - TAXATION OF PROFITS OF MINES › Section 63-2811 - COLLECTION OF TAX LIEN.

63-2811. COLLECTION OF TAX LIEN. The tax mentioned in the preceding sections must be collected, and payment thereof enforced, as the collection and enforcement of other taxes are provided for, and every such tax is a lien upon the mine or mining claim from which the ores or minerals are extracted, which lien attaches on the first day of January of each year, and the sale thereof for delinquent taxes may be made as provided for the sale of real estate for delinquent taxes.
History:
[(63-2811) 1903, p. 4, sec. 9; reen. R.C. & C.L., sec. 1872; C.S., sec. 3370; I.C.A., sec. 61-2311; am. 1969, ch. 455, sec. 82, p. 1205.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3002 - DECLARATION OF INTENT.

63-3002. DECLARATION OF INTENT. It is the intent of the legislature by the adoption of this act, insofar as possible to make the provisions of the Idaho act identical to the provisions of the Federal Internal Revenue Code relating to the measurement of taxable income, to the end that the taxable income reported each taxable year by a taxpayer to the internal revenue service shall be the identical sum reported to this state, subject only to modifications contained in the Idaho law; to achieve this result by the application of the various provisions of the Federal Internal Revenue Code relating to the definition of income, exceptions therefrom, deductions (personal and otherwise), accounting methods, taxation of trusts, estates, partnerships and corporations, basis and other pertinent provisions to gross income as defined therein, resulting in an amount called "taxable income" in the Internal Revenue Code, and then to impose the provisions of this act thereon to derive a sum called "Idaho taxable income"; to impose a tax on residents of this state measured by Idaho taxable income wherever derived and on the Idaho taxable income of nonresidents which is the result of activity within or derived from sources within this state. All of the foregoing is subject to modifications in Idaho law including, without limitation, modifications applicable to unitary groups of corporations, which include corporations incorporated outside the United States.
History:
[63-3002, added 1959, ch. 299, sec. 2, p. 613; am. 1969, ch. 319, sec. 1, p. 982; am. 1970, ch. 222, sec. 1, p. 621; am. 1993, ch. 284, sec. 1, p. 959; am. 1995, ch. 111, sec. 1, p. 349.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3003 - DEFINITIONS.

63-3003. DEFINITIONS. When used in this act, the terms defined in this chapter shall have the meanings respectively ascribed to them.
History:
[63-3003, added 1959, ch. 299, sec. 3, p. 613; am. 1992, ch. 11, sec. 1, p. 18.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3004 - INTERNAL REVENUE CODE.

63-3004. INTERNAL REVENUE CODE. The term "Internal Revenue Code" means the Internal Revenue Code as amended and in effect on the first day of January 2023, except that Internal Revenue Code section 85 is applied as in effect on January 1, 2020.
History:
[63-3004, added 1959, ch. 299, sec. 4, p. 613; am. 1961, ch. 328, sec. 1, p. 622; am. 1963, ch. 339, sec. 1, p. 971; am. 1965, ch. 316, sec. 1, p. 880; am. 1967, ch. 294, sec. 1, p. 828; am. 1969, ch. 319, sec. 2, p. 982; am. 1970, ch. 222, sec. 2, p. 621; am. 1971, ch. 302, sec. 1, p. 1242; am. 1972, ch. 398, sec. 1, p. 1149; am. 1973, ch. 44, sec. 1, p. 79; am. 1974, ch. 56, sec. 1, p. 1118; am. 1975, ch. 12, sec. 1, p. 17; am. 1976, ch. 3, sec. 1, p. 12; am. 1977, ch. 1, sec. 1, p. 3; am. 1978, ch. 138, sec. 1, p. 313; am. 1979, ch. 255, sec. 1, p. 678; am. 1981, ch. 80, sec. 1, p. 113; am. 1982, ch. 11, sec. 1, p. 16; am. 1983, ch. 97, sec. 1, p. 209; am. 1984, ch. 35, sec. 1, p. 55; am. 1985, ch. 131, sec. 1, p. 326; am. 1986, ch. 11, sec. 1, p. 53; am. 1987, ch. 93, sec. 1, p. 176; am. 1988, ch. 2, sec. 1, p. 3; am. 1988, ch. 373, sec. 1, p. 1107; am. 1989, ch. 7, sec. 1, p. 8; am. 1990, ch. 34, sec. 1, p. 49; am. 1991, ch. 7, sec. 1, p. 18; am. 1991, ch. 55, sec. 1, p. 99; am. 1992, ch. 5, sec. 1, p. 10; am. 1993, ch. 1, sec. 1, p. 3; am. 1994, ch. 38, sec. 1, p. 56; am. 1995, ch. 79, sec. 1, p. 209; am. 1996, ch. 24, sec. 1, p. 59; am. 1997, ch. 19, sec. 1, p. 29; am. 1998, ch. 52, sec. 1, p. 206; am. 1999, ch. 27, sec. 1, p. 39; am. 2000, ch. 16, sec. 1, p. 32; am. 2001, ch. 58, sec. 1, p. 110; am. 2002, ch. 59, sec. 1, p. 127; am. 2003, ch. 350, sec. 1, p. 937; am. 2004, ch. 20, sec. 1, p. 22; am. 2005, ch. 14, sec. 1, p. 41; am. 2006, ch. 242, sec. 1, p. 736; am. 2007, ch. 13, sec. 1, p. 24; am. 2008, ch. 6, sec. 1, p. 7; am. 2008, ch. 319, sec. 1, p. 882; am. 2009, ch. 35, sec. 1, p. 105; am. 2009, ch. 228, sec. 1, p. 711; am. 2011, ch. 1, sec. 1, p. 3; am. 2012, ch. 2, sec. 1, p. 4; am. 2013, ch. 1, sec. 1, p. 3; am. 2014, ch. 10, sec. 1, p. 13; am. 2015, ch. 13, sec. 1, p. 17; am. 2016, ch. 1, sec. 1, p. 3; am. 2017, ch. 5, sec. 1, p. 17; am. 2018, ch. 3, sec. 1, p. 7; am. 2018, ch. 46, sec. 1, p. 111; am. 2018, ch. 198, sec. 1, p. 445; am. 2019, ch. 2, sec. 1, p. 4; am. 2019, ch. 161, sec. 11, p. 543; am. 2020, ch. 17, sec. 1, p. 54; am. 2021, ch. 8, sec. 1, p. 9; am. 2022, ch. 7, sec. 1, p. 20; am. 2023, ch. 1, sec. 1, p. 3.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3005 - PERSON.

63-3005. PERSON. The term "person" means an individual, a trust or estate, a partnership, an association, a limited liability company or a corporation.
History:
[63-3005, added 1959, ch. 299, sec. 5, p. 613; am. 1998, ch. 55, sec. 1, p. 209.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3006 - CORPORATION.

63-3006. CORPORATION. The term "corporation" includes any corporation formed under the laws of any government, any common law trust and any association of whatever kind other than a partnership. "Corporation" also includes any entity classified or taxed as a corporation pursuant to section 7701 or 7704 of the Internal Revenue Code and the regulations of the U.S. department of the treasury issued thereunder.
History:
[63-3006, added 1959, ch. 299, sec. 6, p. 613; am. 1998, ch. 55, sec. 2, p. 209; am. 1999, ch. 60, sec. 1, p. 156.]