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 or propulsion of motor vehicles upon the highways in the state of Idaho;
(b) Any tax paid on special fuels used in motor vehicles owned or leased and operated by an instrumentality of the federal government or of the state of Idaho, including the state and all of its political subdivisions;
(c) Any special fuels tax paid on special fuels exported for use outside the state of Idaho. Special fuels carried from the state in the fuel tank of a motor vehicle will not be deemed to be exported from the state unless it is subject to a like or similar tax in the jurisdiction to which it is taken and that tax is actually paid to the other jurisdiction; and
(d) Any tax, penalty or interest erroneously or illegally paid or collected.
(2) No refund of special fuels tax shall be paid on:
(a) Special fuels used in a recreational vehicle; or
(b) Special fuels used in noncommercial motor boats or in motor boats operated by a governmental entity; or
(c) Special fuels used while idling a registered motor vehicle, pursuant to the definition of "idling" as provided in section 63-2401, Idaho Code.
(3) Refunds authorized in this section shall be claimed in the same manner as applies to refunds of gasoline tax under section 63-2410, Idaho Code, and shall be subject to interest computed pursuant to subsection (5) of that section.
History:
[63-2423, added 1983, ch. 158, sec. 4, p. 451; am. 1995, ch. 348, sec. 4, p. 1149; am. 1997, ch. 375, sec. 1, p. 1205; am. 1998, ch. 103, sec. 6, p. 357; am. 1998, ch. 196, sec. 2, p. 709; am. 2004, ch. 265, sec. 2, p. 747; am. 2011, ch. 6, sec. 4, p. 17; am. 2013, ch. 19, sec. 1, p. 29; am. 2015, ch. 175, sec. 3, p. 575.]
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.