Idaho Admin. Code r. 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.
Idaho Admin. Code r. 35.01.08.040