US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 27
                          LICENSE TAX ON ELECTRICITY
    63-2704.  STATEMENT OF KILOWATT HOURS PRODUCED. Every such producer shall
render to the state tax commission of the state of Idaho on forms prescribed,
prepared and furnished by the state tax commission, the statement required
under section 63-2701, Idaho Code, sworn to by the manager, president,
secretary or treasurer of such producer, showing the number of kilowatt hours
of electricity and electrical energy produced, generated or manufactured by
him or it in the state of Idaho during the period to which the tax statement
relates through and by means of water power, and the number of kilowatt hours
subject to the tax imposed by this chapter. For the purpose of measuring such
electricity and electrical energy such producer shall keep and maintain at the
point or points of production, a recording watt hour meter or meters, or other
suitable instrument for measuring the electricity or electrical energy
produced, of a type to be approved by the state tax commission, and, subject
to rules and regulations prescribed by the state tax commission under this
chapter, shall compute the number of kilowatt hours subject to the tax imposed
by this chapter during each monthly period, such recordings and computations
to be kept on file at the principal place of business of such producer within
the state of Idaho and same together with the books and records of such
producer shall be subject to the inspection of the state tax commission, their
deputies or assistants, during reasonable business hours.