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].
History:
[(63-2706) 1931 (E.S.), ch. 3, sec. 6, p. 57; I.C.A., sec. 61-2206.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 27 - LICENSE TAX ON ELECTRICITY
Section 63-2701 - STATEMENT OF ELECTRIC GENERATING COMPANIES — TAX.
Section 63-2702 - PAYMENT OF TAX — DISTRIBUTION OF REVENUE — INTEREST ON DELINQUENCIES.
Section 63-2702A - REFUNDS — LIMITATIONS — INTEREST.
Section 63-2703 - CERTIFICATE OF PRODUCER — CONTENTS.
Section 63-2704 - STATEMENT OF KILOWATT HOURS PRODUCED.
Section 63-2705 - EXEMPTION OF ELECTRICITY FOR PUMPING WATER FOR IRRIGATION PURPOSES.
Section 63-2706 - COMPLIANCE BY SUBSEQUENT OWNERS.
Section 63-2707 - PENALTY FOR FALSE STATEMENT OR AFFIDAVIT.
Section 63-2708 - COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO.