63-2401. DEFINITIONS. In this chapter: (1) "Aircraft engine fuel" means: (a) Aviation gasoline, defined as any mixture of volatile hydrocarbons used in aircraft reciprocating engines; and (b) Jet fuel, defined as any mixture of volatile hydrocarbons used in aircraft turbojet and turboprop engines. (2) "Biodiesel" means any fuel that is derived in whole or in […]
63-2402. IMPOSITION OF TAX UPON MOTOR FUEL. (1) A tax is hereby imposed upon the distributor who receives motor fuel in this state. The legal incidence of the tax imposed under this section is borne by the distributor. The tax becomes due and payable upon receipt of the motor fuel in this state by the […]
63-2403. RECEIPT OF MOTOR FUEL — DETERMINATION. Motor fuel is received as follows: (1) (a) Motor fuel produced, refined, manufactured, blended or compounded by any person or stored at a pipeline terminal in this state by any person is received by that person when it is loaded into tank cars, tank trucks, tank wagons or […]
63-2404. METHOD OF MEASUREMENT OF GALLONS RECEIVED. Motor fuels and other petroleum products received by distributors shall be reported under rules prescribed by the state tax commission, and be based upon consistent methods, generally recognized and accepted for motor fuels tax accounting purposes, in respect to gallonage, stock transfers and stock accounting records. History: [63-2404, […]
63-2405. PAYMENT OF TAX. The excise tax imposed by section 63-2402, Idaho Code, is to be paid by the distributor, and measured by the total number of gallons of motor fuel received by him, at the rate specified in section 63-2402, Idaho Code. That tax, together with any penalty and/or interest due, shall be remitted […]
63-2406. DISTRIBUTOR REPORTS. (1) Each distributor shall, not later than the last day of each calendar month or for such other reporting period as the commission may authorize, render to the commission an accurate report of all motor fuel received by him in this state during the preceding reporting period. The report shall be made […]
63-2407. DEDUCTIONS AUTHORIZED. Each licensed distributor shall deduct from his monthly report: (1) Motor fuel exported from this state other than in the supply tanks of motor vehicles, motor boats or aircraft when supported by a shipping document, an invoice signed by the purchaser, or other proper documents approved by the commission but only if: […]
63-2408. AIRCRAFT ENGINE FUEL TAX. (1) An excise tax is hereby imposed on all aircraft engine fuel received in this state. The tax is to be paid by the distributor, and measured by the total number of gallons received by him, at the rate of seven cents (7¢) per gallon of aviation gasoline, and six […]
63-2410. REFUND OF GASOLINE TAX PROCEDURE. (1) Any person who purchases fifty (50) gallons or more, and uses the gasoline in motor vehicles operated on highways outside of the state of Idaho where a duplicate tax is assessed for the same gasoline, will be entitled to a refund when a claim is presented to the […]
63-2412. DISTRIBUTION OF TAX REVENUES FROM TAX ON GASOLINE AND AIRCRAFT ENGINE FUEL. (1) The revenues received from the taxes imposed by sections 63-2402 and 63-2421, Idaho Code, upon the receipt or use of gasoline, and any penalties, interest, or deficiency additions, shall be distributed periodically as follows: (a) An amount of money equal to […]
63-2418. DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS. Unless as otherwise provided in subsection (5) of this section, revenues received from the tax imposed by this chapter upon the receipt of special fuel and any penalties, interest or deficiency additions, or from the fees imposed by the commission under the provisions of section […]
63-2421. USE TAX — RETURNS AND PAYMENT OF USE TAX BY CONSUMERS. (1) For the privilege of using the highways of this state, any person, including a person described in paragraph (c) of subsection (1) of section 63-2427A, Idaho Code, who consumes motor fuels in a motor vehicle licensed or required to be licensed by […]
63-2423. CREDITS AND REFUNDS TO CONSUMERS. (1) Any person who has paid his special fuels tax directly to the distributor from whom it was purchased shall be refunded the amount of: (a) Except as provided in subsection (2) of this section, any special fuels tax paid on special fuels used for purposes other than operation […]
63-2424. GASEOUS SPECIAL FUELS. (1) In the case of gaseous special fuels, the commission shall provide by rule the method to be used for converting the measurement of the fuel to the equivalent of gallons for the purpose of applying tax rates. The method provided shall cause the tax rate provided in section 63-2402, Idaho […]
63-2425. DYED FUEL AND OTHER UNTAXED FUEL PROHIBITED FOR USE ON A HIGHWAY. (1) Except as provided in subsections (2) and (5) of this section, no person shall operate a motor vehicle on a highway in this state if the fuel supply tanks of the vehicle contain diesel fuel that has been dyed or marked […]
63-2427. ADMINISTRATION. The commission shall enforce the provisions of this chapter and may prescribe, adopt, and enforce reasonable rules and regulations relating to the administration and enforcement of those provisions. History: [63-2427, added 1983, ch. 158, sec. 4, p. 452.]
63-2427A. MOTOR FUEL DISTRIBUTOR LICENSE. (1) It is unlawful for a person to act as a motor fuel distributor without a motor fuel distributor license. A person required to obtain such license is the first receiver of taxable motor fuel in Idaho. A person is not required to obtain a motor fuel distributor license when […]
63-2427B. LICENSED GASEOUS FUELS DISTRIBUTORS — REPORTS. (1) In lieu of the motor fuel distributor license required by section 63-2427A, Idaho Code, the commission may issue a gaseous fuels distributor license to a distributor who applies for the license and who does not deal in fuel, other than gaseous fuels, except fuel which is either: […]
63-2427C. LIMITED DISTRIBUTOR LICENSE. A limited distributor license will be issued to persons only required to remit the fee imposed by chapter 49, title 41, Idaho Code, and not required to obtain a license under section 63-2427A or 63-2427B, Idaho Code. The licensee is a licensed distributor for the purposes of filing reports, paying fees […]
63-2428. BONDING. (1) At the time an application for a motor fuel distributor license under section 63-2427A, Idaho Code, is submitted to the commission, the applicant shall file a bond with the commission conditioned upon faithful performance of all of the requirements of this chapter. The total amount of the bond shall be fixed by […]
