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HECLA MIN. CO. v. IDAHO TAX COM'N

No. 15185.

697 P.2d 1161 (1985)

108 Idaho 147

HECLA MINING COMPANY, a Washington Corporation, Plaintiff-Respondent, v. IDAHO STATE TAX COMMISSION, Defendant-Appellant.

Supreme Court of Idaho.

March 5, 1985.

Attorney(s) appearing for the Case

Jim Jones, Atty. Gen., Lynn E. Thomas, Sol. Gen., Stephen James Lord, Deputy Atty. Gen., Boise, for defendant-appellant.

Robert M. Turnbow and Joseph Henry Uberuaga, II of Eberle, Berlin, Kading, Turnbow & Gillespie, Chartered, Boise, Gary C. Randall, Spokane, Wash., Michael B. White, Wallace, for plaintiff-respondent.

DONALDSON, Chief Justice.

The facts in this case are not in dispute. Enacted in 1935, the Mine License Tax Act, I.C. § 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...

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