TITLE 63 REVENUE AND TAXATION

CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS

63-3501		DEFINITIONS.
63-3502		LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS.
63-3502A		LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS.
63-3502B		LEVY OF TAX ON WIND ENERGY PRODUCTION, SOLAR ENERGY PRODUCTION, GEOTHERMAL ENERGY ELECTRICAL PRODUCTION, RATE-REGULATED ELECTRIC UTILITY COMPANIES, RATE-REGULATED AFFILIATED GAS COMPANIES, AND RATE-REGULATED GAS COMPANIES.
63-3502C		EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN IRRIGATION.
63-3503		FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION.
63-3503A		FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION.
63-3503B		FILING OPERATORS’ STATEMENTS — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM PRODUCERS OF ELECTRICITY BY MEANS OF WIND ENERGY, SOLAR ENERGY OR GEOTHERMAL ENERGY BY STATE TAX COMMISSION.
63-3503C		CALCULATION, COLLECTION, ALLOTMENT, AND APPORTIONMENT OF TAX FROM RATE-REGULATED ELECTRIC UTILITY COMPANIES, RATE-REGULATED AFFILIATED GAS COMPANIES, AND RATE-REGULATED GAS COMPANIES BY STATE TAX COMMISSION.
63-3504		COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED WHEN DELINQUENT.
63-3505		TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID.
63-3506		ASSESSMENT OF PROPERTY BY ASSESSOR.