Idaho Code § 47-335

Idaho Code § 47-335. Reproduced from the official Idaho Statutes, with a citation summary, verification link, and related provisions.

§ 47-335.

producers - monthly statements - idaho state tax commission. (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.

Source: official Idaho text · Last verified 2026-08-27

At a glance

  • Citation: Idaho Statutes § 47-335
  • Jurisdiction: Idaho
  • Code: Idaho Statutes
  • Text: transcribed from the official source (verify below)

Verify the text

Statute text is transcribed from the official Idaho Statutes. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Idaho attorney.

Common questions

What is the source of Idaho Statutes § 47-335?

The text above is transcribed from the Idaho Statutes, the codified statutes of Idaho. The official publisher link appears under "Verify the text" on this page.

What subject does Idaho Statutes § 47-335 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Idaho Statutes § 47-335 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Idaho source before relying on this text.

Can this page be used as legal advice?

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