63-2439. REPORTS AND PAYMENT BY HOLDERS OF AN IDAHO INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. (1) Each person issued an Idaho IFTA license as required under section 63-2438, Idaho Code, shall file with the commission in the manner and form prescribed by it, the tax report required by the IFTA. Such report shall contain a declaration by the person making the same, to the effect that the statements contained therein are true and are made under penalties of perjury, which declaration shall have the same force and effect as a verification of the report and shall be in lieu of such verification. The report shall show such information as the commission may reasonably require for the proper administration and enforcement of this chapter.
(2) The tax report shall be accompanied by the remittance covering the total tax, penalty and interest due. The tax due shall be calculated by multiplying the tax rate per gallon for each IFTA jurisdiction by the number of taxable gallons of fuel taxable in each IFTA jurisdiction, less any tax already paid upon purchases of fuel in that jurisdiction. The taxable gallons consumed shall be calculated by dividing the taxable miles traveled in each jurisdiction by such motor vehicles by the fleet average miles per gallon of such motor vehicles.
History:
[63-2439, added 1983, ch. 158, sec. 4, p. 456; am. 1987, ch. 89, sec. 1, p. 169; am. 1987, ch. 298, sec. 1, p. 634; am. 1992, ch. 106, sec. 7, p. 333; am. 1994, ch. 344, sec. 7, p. 1085; am. 1997, ch. 86, sec. 5, p. 209.]
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.