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

Section 47-1203, Idaho Code. In addition to the requirements of a valid return provided in Rule 150 of the Tax Commission Administration and Enforcement Rules, a mine license tax return shall 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. (3-31-22)