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

Universal Citation: ID Admin Code 35.01.07.030

Current through August 31, 2023

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)

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