IDAPA 35.01.07.000 — LEGAL AUTHORITY

In accordance with Sections 63-105 and 63-2701, Idaho Code, the Tax Commission has promulgated rules
implementing the provisions of the Idaho Kilowatt Hour Tax Act. The rules relating to the administration and
enforcement of kilowatt hour taxes, as well as other taxes, are promulgated as IDAPA 35.02.01.
(3-31-22)