Form 48-CM
                                  Kilowatt Hour (KWH) License 
                                  Tax Statement for Cogenerator (Monthly)

                 Tax on hydroelectric energy  eneratedg in Idaho for  arter, b  ale s or , xchangee
                                  For the month 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. KWH generated ..............................................................................................................  1 

2. KWH used and/or transformer loss ................................................................................  2 

3. Net KWH sold. Line 1 minus line 2. (Can’t be less than zero.) ......................................  3 

4. Enter the amount from page 2, line 25 ...........................................................................                    4 

5. Net taxable KWH for the month. Add lines 3 and 4 ........................................................                            5 

6. Tax due. Multiply line 5 by 1/2 mil (.0005) ......................................................................                   6 

7. Interest from due date ....................................................................................................          7 

8. Penalty ............................................................................................................................ 8 

9. Total due. Add lines 6, 7 and 8 .......................................................................................              9 
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 more than $15,000, you must file monthly on this form. If your 
previous year’s annual tax liability was equal to or less than $15,000, you must file quarterly on Form 48-C.

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

                        Mail to: Idaho State Tax Commission, PO Box 36, Boise, ID  83722-0410

EFO00161     08-04-2020                                                                                                                               Page 1 of 2

                                                      Form 48-CM     (continued)

Project name and location of hydroelectric power plant

10. KWH generated ..............................................................................................................  10 

11. KWH used and/or transformer loss ................................................................................  11 

12. Net KWH sold. Line 10 minus line 11. (Can’t be less than zero.) ...................................  12 

Project name and location of hydroelectric power plant

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 

Project name and location of hydroelectric power plant

16. KWH generated ..............................................................................................................  16 

17. KWH used and/or transformer loss ................................................................................  17 

18. Net KWH sold. Line 16 minus line 17. (Can’t be less than zero.) ...................................  18 

Project name and location of hydroelectric power plant

19. KWH generated ..............................................................................................................  19 

20. KWH used and/or transformer loss ................................................................................  20 

21. Net KWH sold. Line 19 minus line 20. (Can’t be less than zero.) ...................................  21 

Project name and location of hydroelectric power plant

22. KWH generated .............................................................................................................. 22 

23. KWH used and/or transformer loss ................................................................................ 23 

24. Net KWH sold. Line 22 minus line 23. (Can’t be less than zero.) ................................... 24 

25. Total of lines 12, 15, 18, 21 and 24. Enter this amount on page 1, line 4 ....................... 25 

EFO00161     08-04-2020                                                                                                              Page 2 of 2