Idaho Code
Idaho Code

Idaho Code § 61-104 (2026)

Corporation. 

✓ current as of May 2026
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Corporation. 

The term "corporation" when used in this act includes a corporation, a company, an association and a joint stock association, but does not include a municipal corporation, or mutual nonprofit or cooperative gas, electrical, water or telephone corporation or any other public utility organized and operated for service at cost and not for profit, whether inside or outside the limits of incorporated cities, towns or villages.

Notes of Decisions
Cited in 9 cases (1 in the last 5 years), 1954–2025 · leading case: Sutton v. Hunziker, 272 P.2d 1012 (Idaho 1954).
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Sutton v. Hunziker, 272 P.2d 1012 (Idaho 1954). · cites it 4× “Section 61-104 I.C., reads as follows: “The term ‘corporation’ when used in this act includes a corporation, a company, an association and a joint stock association, but does not include a municipal corporation, or mutual *401 nonprofit or cooperative gas, electrical, water or…”
Rosebud Enter., Inc. v. Idaho Pub. Utils. Comm'n, 917 P.2d 766 (Idaho 1996). · cites it 2× “I.C. §§ 61-104, -119, and -129 (1994). PacifiCorp is also a state regulated utility within the meaning of PURPA See PURPA §§ 3(4), (17), and (18); 16 U.”
Filer Mut. Tel. Co. v. Idaho State Tax Comm'n, 281 P.2d 478 (Idaho 1955). · cites it 4× “Section 61-104, I.C., reads as follows: “The term ‘corporation’ when used in this act includes a corporation, a company, an association and a joint stock association, but does not include a municipal corporation, or mutual nonprofit or cooperative gas, electrical,.”
First Fed Sav & Loan Ass'n of Twin Falls v. East End Mut. Elec. Co., Ltd., 735 P.2d 1073 (Idaho Ct. App. 1987). · cites it 2× “Members of such an incorporated cooperative may, by mutual agreement, adopt regulations governing changes in membership and the suspension or resumption of the cooperative’s service.”
O'BRYANT v. City of Idaho Falls, 303 P.2d 672 (Idaho 1956). · cites it 2× “That the Cooperative is a public utility subject to regulation by the Public Utilities Commission and is not a non-profit cooperative association exempted from the jurisdiction of the Commission by the provision of Section 61-104, I.C. That the Cooperative is not authorized to…”
Clearwater Power Co. v. Washington Water Power Co., 299 P.2d 484 (Idaho 1956). “3491. This appeal is from both orders. It is established in this state that appellants are not public utilities and are not subject to the jurisdiction of the public utilities commission.”
Vill. of Lapwai v. Alligier, 299 P.2d 475 (Idaho 1956). “Its control of streets having been continued undiminished after the creation of the public utilities commission, and the legislature having expressly bestowed power to construct, maintain and operate its own waterworks system, and by the 1917 amendment having withdrawn…”
Sunnyside Park Utils., LLC v. Sorrells (Idaho 2025). · cites it 6× “This is because, according to SPU, the district court overlooked Idaho Code section 61-104, which excludes from the IPUC’s jurisdiction any nonprofit corporations.”
Lamont Bair Enter. v. City of Idaho Falls (Idaho 2019). · cites it 4× “” 10 I.C. § 61-104. Idaho case law also supports the conclusion that utilities owned by municipalities are not subject to Idaho’s public utilities laws or the jurisdiction of the Public Utility Commission.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.