Section 63-2440 – EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND REPORTS AND TEMPORARY PERMITS.
63-2440. EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND REPORTS AND TEMPORARY PERMITS. (1) In lieu of obtaining an IFTA license, any person operating a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight, propelled by special fuels in this state, shall secure a temporary permit under section 49-432, Idaho Code, authorizing the operation […]
Section 63-2442 – EXCHANGE OF INFORMATION AGREEMENTS.
63-2442. EXCHANGE OF INFORMATION AGREEMENTS. For the purpose of administering the provisions of this chapter, the commission and the Idaho transportation department may enter into such written agreements for the exchange of information or delegation of authority or both as the commission and the department may find necessary to properly implement the letter and intent […]
Section 63-2442A – INTERNATIONAL FUEL TAX AGREEMENT AND OTHER AGREEMENTS BETWEEN JURISDICTIONS.
63-2442A. INTERNATIONAL FUEL TAX AGREEMENT AND OTHER AGREEMENTS BETWEEN JURISDICTIONS. (1) The commission may enter into cooperative agreements with other jurisdictions for exchange of information and auditing of distributors, dealers and users of motor fuels. The commission shall participate in the international fuel tax agreement as required by the intermodal surface transportation efficiency act of […]
Section 63-2444 – EFFECT OF TRIBAL AGREEMENTS.
63-2444. EFFECT OF TRIBAL AGREEMENTS. Taxes imposed by this chapter shall not apply to motor fuel that is the subject of an agreement authorized by section 67-4002, Idaho Code, to the extent provided by the agreement, but only if the agreement is signed by the governor and appropriate representative of a tribe before December 1, […]
Section 63-2450 – VIOLATIONS IN GENERAL.
63-2450. VIOLATIONS IN GENERAL. (1) It is unlawful for any person in the state of Idaho to: (a) Refuse or knowingly and intentionally fail to make and file any statement required by this chapter in the manner or within the time required; (b) Fail to pay any tax due or any fee required by this […]
Section 63-2455 – SPECIFIC VIOLATIONS.
63-2455. SPECIFIC VIOLATIONS. (1) It is unlawful for any person to operate a motor vehicle or consume any motor fuel in the propulsion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight on the highways of this state, except as provided in section 63-2438, Idaho Code, unless: (a) Such person is exempt […]
Section 63-2460 – PENALTIES.
63-2460. PENALTIES. (1) Any person who violates any provision of this chapter or who violates any provision of Idaho law relating to the assessment and collection of any unpaid tax or fee associated with this chapter is guilty of a misdemeanor, unless the violation is declared a felony by any other law of this state. […]
Section 63-2470 – ENFORCEMENT OF LICENSING PROVISIONS.
63-2470. ENFORCEMENT OF LICENSING PROVISIONS. (1) A licensee may cancel his license at any time without prejudice, unless the commission has issued a notice of revocation letter to the licensee. If the licensee cancels his license after receiving a notice of revocation, then the cancellation will be treated as a revocation. (2) All licenses issued […]
Section 63-2431 – TAX IN LIEU OF ALL OTHER TAXES IMPOSED.
63-2431. TAX IN LIEU OF ALL OTHER TAXES IMPOSED. The taxes imposed by this chapter shall be in lieu of all other excise taxes, license fees or property taxes imposed upon motor fuels by this state or any political subdivision of this state. History: [63-2431, added 1983, ch. 158, sec. 4, p. 454; am. 2011, […]
Section 63-2432 – CIVIL ACTION TO PREVENT DOING BUSINESS WITHOUT LICENSE — INJUNCTION.
63-2432. CIVIL ACTION TO PREVENT DOING BUSINESS WITHOUT LICENSE — INJUNCTION. If the commission determines that any person is engaged in business as a distributor or special fuels dealer without holding a valid license, it may proceed by injunction or other legal process to prevent the continuance of the business, and an injunction enjoining the […]