All parties authorized to sell water rights or shares in irrigation works under a certificate or certificates issued as provided in section 42-2603 [, Idaho Code,] shall file annually on or before the first day of January with the department of water resources an annual report showing the number of water rights or shares of water sold in such irrigation works and the number of acres irrigated therefrom, until the full capacity of such irrigation works as shown by such certificate or certificates, has been sold.
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