Idaho § 47-335 PRODUCERS — MONTHLY STATEMENTS — IDAHO STATE TAX COMMISSION

Idaho Statutes

§ 47-335 — PRODUCERS — MONTHLY STATEMENTS — IDAHO STATE TAX COMMISSION

Idaho § 47-335

Title 47MINES AND MINING

Ch. 3OIL AND GAS WELLS — GEOLOGIC INFORMATION, AND PREVENTION OF WASTE

This text of Idaho § 47-335 (PRODUCERS — MONTHLY STATEMENTS — IDAHO STATE TAX COMMISSION) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 47-335 (2026).

Text

(1)Every producer engaged in the production of oil or gas from any well or wells in the state shall each month file with the Idaho state tax commission, on forms prescribed by the Idaho state tax commission, a statement containing the information required by subsection (2) of this section relating to the oil or gas produced, saved and sold or transported from the premises in Idaho where produced.

(2)The statement required in subsection (1) of this section shall include:

(a)The name, description and location of:

(i)Every well or wells; and

(ii)Every field in which the well or wells are located; and

(b)Any other reasonable and necessary information required by the Idaho state tax commission.

(3)The statements required to be filed with the Idaho state tax commission shall be signed and

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(1) Every producer engaged in the production of oil or gas from any well or wells in the state shall each month file with the Idaho state tax commission, on forms prescribed by the Idaho state tax commission, a statement containing the information required by subsection (2) of this section relating to the oil or gas produced, saved and sold or transported from the premises in Idaho where produced.
(2) The statement required in subsection (1) of this section shall include:
(a) The name, description and location of:
(i) Every well or wells; and
(ii) Every field in which the well or wells are located; and
(b) Any other reasonable and necessary information required by the Idaho state tax commission.
(3) The statements required to be filed with the Idaho state tax commission shall be signed and sworn to by the producer or a designee.
(4) The Idaho state tax commission is authorized to conduct audits, relating to producer compliance with the provisions of this section, at least every three (3) years.