Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.07 - KILOWATT HOUR TAX ADMINISTRATIVE RULES
Section 35.01.07.030 - KILOWATT HOUR TAX RETURNS
Current through September 2, 2024
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.
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.
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.
Effective March 31, 2022
