Idaho § 61-1003 - Returns - Forms and preparation - Time of filing and first fee payment
Full text of Idaho Idaho Statutes § 61-1003 — Returns - Forms and preparation - Time of filing and first fee payment, with citation guidance and answers to common questions.
§ 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.
[61-1003, added 1955, ch. 177, sec. 1, p. 362; am. 1959, ch. 80, sec. 3, p. 179; am. 2025, ch. 20, sec. 30, p. 61.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 61-1003
What does Idaho Statutes § 61-1003 cover?
Section 61-1003 ("Returns - Forms and preparation - Time of filing and first fee payment") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 61-1003?
A common citation format is "Idaho Statutes § 61-1003" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 61-1003 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.