Statutes, codes, and regulations
Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 6 - EXEMPTIONS FROM TAXATION
Section 63-602Q - PROPERTY EXEMPT FROM TAXATION - CERTAIN COOPERATIVE TELEPHONE LINES

Idaho Code § 63-602Q

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Current through the 2024 Regular Session
Section 63-602Q - PROPERTY EXEMPT FROM TAXATION - CERTAIN COOPERATIVE TELEPHONE LINES

The following property is exempt from taxation: cooperative telephone lines from which no profit is derived and upon or over which no fees or tolls are charged or collected. This exemption shall only apply to any cooperative telephone system having twenty-five (25) or less subscribers or users.

Idaho Code § 63-602Q

[63-602Q added 1996, ch. 98, sec. 7, p. 354.]