FUELS TAX

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. FUELS TAX

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Section
63-2401

DEFINITIONS.

Section
63-2402

IMPOSITION OF TAX UPON MOTOR FUEL.

Section
63-2403

RECEIPT OF MOTOR FUEL — DETERMINATION.

Section
63-2404

METHOD OF MEASUREMENT OF GALLONS RECEIVED.

Section
63-2405

PAYMENT OF TAX.

Section
63-2406

DISTRIBUTOR REPORTS.

Section
63-2407

DEDUCTIONS AUTHORIZED.

Section
63-2408

AIRCRAFT ENGINE FUEL TAX.

Section
63-2410

REFUND OF GASOLINE TAX PROCEDURE.

Section
63-2412

DISTRIBUTION OF TAX REVENUES FROM TAX ON GASOLINE AND AIRCRAFT ENGINE FUEL.

Section
63-2418

DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS.

Section
63-2421

USE TAX — RETURNS AND PAYMENT OF USE TAX BY CONSUMERS.

Section
63-2423

CREDITS AND REFUNDS TO CONSUMERS.

Section
63-2424

GASEOUS SPECIAL FUELS.

Section
63-2425

DYED FUEL AND OTHER UNTAXED FUEL PROHIBITED FOR USE ON A HIGHWAY.

Section
63-2427

ADMINISTRATION.

Section
63-2427A

MOTOR FUEL DISTRIBUTOR LICENSE.

Section
63-2427B

LICENSED GASEOUS FUELS DISTRIBUTORS — REPORTS.

Section
63-2427C

LIMITED DISTRIBUTOR LICENSE.

Section
63-2428

BONDING.

Section
63-2429

REQUIRED RECORDS.

Section
63-2431

TAX IN LIEU OF ALL OTHER TAXES IMPOSED.

Section
63-2432

CIVIL ACTION TO PREVENT DOING BUSINESS WITHOUT LICENSE — INJUNCTION.

Section
63-2434

ENFORCEMENT PROVISIONS.

Section
63-2436

REPORTS OF IMPORTATIONS BY CARRIER — CONTENTS.

Section
63-2437

INSTATE PIPELINE TERMINAL AND STORAGE REPORTS.

Section
63-2438

INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE.

Section
63-2439

REPORTS AND PAYMENT BY HOLDERS OF AN IDAHO INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE.

Section
63-2440

EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND REPORTS AND TEMPORARY PERMITS.

Section
63-2442

EXCHANGE OF INFORMATION AGREEMENTS.

Section
63-2442A

INTERNATIONAL FUEL TAX AGREEMENT AND OTHER AGREEMENTS BETWEEN JURISDICTIONS.

Section
63-2444

EFFECT OF TRIBAL AGREEMENTS.

Section
63-2450

VIOLATIONS IN GENERAL.

Section
63-2455

SPECIFIC VIOLATIONS.

Section
63-2460

PENALTIES.

Section
63-2470

ENFORCEMENT OF LICENSING PROVISIONS.