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[DOWNLOAD] "Hecla Mining Company v. Idaho State Tax" by Supreme Court Of Idaho # Book PDF Kindle ePub Free

Hecla Mining Company v. Idaho State Tax

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eBook details

  • Title: Hecla Mining Company v. Idaho State Tax
  • Author : Supreme Court Of Idaho
  • Release Date : January 05, 1985
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 64 KB

Description

The facts in this case are not in dispute. Enacted in 1935, the Mine License Tax Act, I.C. Γ‚§ 47-1201 (1984) (hereafter MLTA) imposes a license tax on the privilege of mining in Idaho. In the years at issue, the license tax was 3% of the value of the ore extracted. Certain costs, deductions and expenses are allowed as deductions from the gross receipts for the calendar year. These deductions include, among others, a deduction for federal taxes paid or accrued.


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