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:
(a) The purchaser is not a licensed distributor and the seller can establish that any tax due in the jurisdiction to which the motor fuel is destined is paid; or
(b) The purchaser is a licensed distributor in the jurisdiction to which the motor fuel is destined.
(2) Motor fuel returned to a licensed distributor’s refinery or pipeline terminal storage when supported by proper documents approved by the commission.
(3) Motor fuel lost or destroyed by fire, lightning, flood, tornado, windstorm, explosion, or other accidental casualty, after presenting to the commission satisfactory proof of loss.
(4) The number of gallons which would be equal to two percent (2%) of the total number of gallons received during the reporting period, less the total number of gallons deducted under subsections (1) through (3) of this section, which credit is granted to the licensed distributor to reimburse him for loss from evaporation, handling, spillage and shrinkage, except losses caused by casualty as provided in subsection (3) of this section.
(5) Motor fuel sold to the Idaho national guard for use in aircraft and in vehicles used off public highways provided, however, such deduction is supported by an exemption certificate signed by an authorized officer of the Idaho national guard.
History:
[63-2407, added 1983, ch. 158, sec. 4, p. 445; am. 1987, ch. 209, sec. 1, p. 442; am. 1989, ch. 406, sec. 1, p. 994; am. 1995, ch. 132, sec. 2, p. 568; am. 1995, ch. 303, sec. 1, p. 1051; am. 1996, ch. 223, sec. 2, p. 733; am. 1998, ch. 103, sec. 4, p. 356; am. 2002, ch. 30, sec. 3, p. 39; am. 2007, ch. 37, sec. 2, p. 90; am. 2007, ch. 288, sec. 2, p. 818; am. 2009, ch. 332, sec. 1, p. 962.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
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 63-2429 - 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 63-2442 - 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.