Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.08 - MINE LICENSE TAX ADMINISTRATIVE RULES
Section 35.01.08.040 - MINE LICENSE TAX RETURNS

Universal Citation: ID Admin Code 35.01.08.040
Current through September 2, 2024

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.

Effective July 1, 2024

Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.