Returns — Forms And Preparation — Time Of Filing And First Fee Payment

TITLE 61 PUBLIC UTILITY REGULATION CHAPTER 10 SPECIAL REGULATORY FEE 61-1003. Returns — Forms and preparation — Time of filing and first fee payment. On or before April 1 of each year, each public utility and railroad corporation subject to the jurisdiction of the commission shall file with the commission a return verified by an officer or agent of the public utility or railroad corporation involved, showing its gross operating revenues from its intrastate utility or railroad business in Idaho for the preceding calendar year during which it carried on such intrastate utility or railroad business. Such return shall be in such form and detail as the commission may prescribe and shall be subject to audit by the commission. Payments shall be made as provided in section 61-1005 , Idaho Code.