Form 48-C 
                                  Kilowatt Hour (KWH) License 
                                  Tax Statement for Cogenerator (Quarterly)

                   Tax on hydroelectric energy  eneratedg      in Idaho for  arter, b    ale s or , xchangee
                                  For the quarter ending
                                                                  (Month)                      (Year)
Name of producer                                                               Social Security number or EIN

Producer’s current mailing address

City                                                                           State                 ZIP Code

Energy sold to

           If the producer has more than one hydroelectric power plant, use the schedule on page 2.

Project name and location of hydroelectric power plant

1. Month of generation ....................................  1 

2. KWH generated ........................................... 2 

3. KWH used and/or transformer loss .............            3 
4. Net KWH sold. Line 2 minus line 3.
     (Can’t be less than zero.) ............................ 4 

5. Net taxable KWH for the quarter. Total of amounts on line 4 for the three months ........                                   5 

6. Enter the amount from page 2, line 32 ...........................................................................           6 

7. Net taxable KWH for quarter. Add lines 5 and 6 .............................................................                7 

8. Tax due. Multiply line 7 by 1/2 mil (.0005) ......................................................................          8 

9. Interest from due date .................................................................................................... 9 

10. Penalty ............................................................................................................................ 10 

11. Total due. Add lines 8, 9 ,   and 10 .................................................................................... 11 
Signature and Verification
Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct and 
complete.
     Signature of officer/owner          Date                  Paid preparer’s signature             Preparer’s EIN, SSN or PTIN
Sign
Here Title                               Phone number             Preparer's address                                                        Preparer's phone number

If your previous year’s annual tax liability was equal to or less than $15,000, you must file quarterly on this form. If 
your previous year’s annual tax liability was more than $15,000, you must file monthly on Form 48-CM.

File this statement with the Idaho State Tax Commission on or before the last day of the month following the end of 
the reporting quarter. Enclose your payment.

                        Mail to: Idaho State Tax Commission, PO Box 36, Boise, ID  83722-0410
EFO00160     08-04-2020                                                                                                                                 Page 1 of 2

                                                                                                        Form 48-C     (continued)

Project name and location of hydroelectric power plant

12. Month of generation .................................... 12 

13. KWH generated ........................................... 13 

14. KWH used and/or transformer loss ............. 14 
15. Net KWH sold. Line 13 minus line 14.
    (Can’t be less than zero.) ............................ 15 

16. Net taxable KWH for the quarter. Total of amounts on line 15 for the three months ...... 16 

Project name and location of hydroelectric power plant

17. Month of generation .................................... 17 

18. KWH generated ........................................... 18 

19. KWH used and/or transformer loss ............. 19 
20. Net KWH sold. Line 18 minus line 19.
    (Can’t be less than zero.) ............................ 20 

21. Net taxable KWH for the quarter. Total of amounts on line 20 for the three months ...... 21 

Project name and location of hydroelectric power plant

22. Month of generation .................................... 22 

23. KWH generated ........................................... 23 

24. KWH used and/or transformer loss ............. 24 
25. Net KWH sold. Line 23 minus line 24.
    (Can’t be less than zero.) ............................ 25 

26. Net taxable KWH for the quarter. Total of amounts on line 25 for the three months ...... 26 

Project name and location of hydroelectric power plant

27. Month of generation .................................... 27 

28. KWH generated ........................................... 28 

29. KWH used and/or transformer loss ............. 29 
30. Net KWH sold. Line 28 minus line 29.
    (Can’t be less than zero.) ............................ 30 

31. Net taxable KWH for the quarter. Total of amounts on line 30 for the three months ...... 31 

32. Total of lines 16, 21, 26 ,and 31. Enter this amount on page 1, line 6 ............................ 32 
EFO00160     08-04-2020                                                                                                Page 2 of 2