63-2438. INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. (1) It shall be unlawful for any person to consume special fuels in the operation or propulsion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight on the highways of this state unless such motor vehicle is:
(a) Licensed under the provisions of the international fuels tax agreement; or
(b) Operating under a temporary permit under section 49-432, Idaho Code; or
(c) Registered solely for operation in this state under section 49-434, Idaho Code, and is not a vehicle proportionally registered under section 49-435, Idaho Code.
(2) The application for an Idaho IFTA license shall be made to the commission upon a form prepared and furnished by the commission and containing such information as the commission deems necessary. Carriers based in other IFTA jurisdictions must apply to their base jurisdiction to obtain an IFTA license.
(3) No IFTA license shall be transferable.
(4) The commission may collect a fee for issuance of the IFTA license and decal, which fee shall not exceed the cost of issuance.
History:
[63-2438, added 1983, ch. 158, sec. 4, p. 455; am. 1984, ch. 87, sec. 9, p. 176; am. 1992, ch. 106, sec. 6, p. 332; am. 1997, ch. 86, sec. 4, p. 209; am. 1998, ch. 103, sec. 10, p. 360; am. 2002, ch. 30, sec. 6, p. 43.]
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.