Section 29.01.01.100 - GENERAL01.Growers', Dealers', Handlers', Shippers', Processors', Container Manufacturers', and Out-of-State Repackers' Records. Every dealer or handler shall keep a complete and accurate record of all potatoes handled in the primary channels of trade in such form as the Commission or their designee prescribes. Each grower, dealer, handler, shipper, processor, container manufacturer, and out-of-state repacker shall keep records that segregates purchases and sales of Idaho® potatoes by calendar month; records of inventories of Idaho® potatoes by calendar month; and records of inventories of containers bearing the registered Certification Marks of the Commission by calendar month. Such records shall be preserved for a minimum period of two (2) years and be open to inspection at any time upon written or oral request or demand by the Commission or its duly authorized agents, representatives, or employees.02.Calculation of Tax Due. All first handlers of Idaho® Grown potatoes shall pay the total tax due on all potatoes handled by them on a net weight basis. Net weight shall be determined by subtracting from the gross scale weight the dirt, rock, other foreign material only, and potatoes that are not used for human consumption. The amount of tax due is the tax rate currently set by the Commission multiplied by the net hundredweight (cwt).03.Tax Reports to Be Made by Growers, Dealers, Handlers, Shippers and Processors. A report showing total weight handled for a given period of time and potato tax due are to be sent to the Commission office with the tax payment. The information required for the reports are to be made on forms furnished by the Commission.Idaho Admin. Code r. 29.01.01.100