63-2706 — COMPLIANCE BY SUBSEQUENT OWNERS

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 27
                          LICENSE TAX ON ELECTRICITY
    63-2706.  COMPLIANCE BY SUBSEQUENT OWNERS. Any producer of electricity or
electrical energy referred to in section 63-2701[, Idaho Code,] who shall
hereafter engage in the generation, production or manufacture of electricity
or electrical energy shall immediately upon purchasing or acquiring the plant,
or installing equipment therefor, comply with the requirements of section
63-2703[, Idaho Code].