63-2440. EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND REPORTS AND TEMPORARY PERMITS. (1) In lieu of obtaining an IFTA license, any person operating a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight, propelled by special fuels in this state, shall secure a temporary permit under section 49-432, Idaho Code, authorizing the operation of such vehicle in the state. The temporary permit shall be obtained through the Idaho transportation department. The fees shall be those provided by section 49-432, Idaho Code, and the revenues shall be distributed as provided by section 40-701, Idaho Code.
(2) A motor vehicle owned or operated by another state of the United States or an agency or political subdivision thereof shall be exempt from the requirements of sections 63-2438 and 63-2439, Idaho Code, if the state where the vehicle is owned grants a substantially similar exemption to vehicles owned by the state of Idaho, its agencies or political subdivisions.
(3) Recreational vehicles, as defined in section 63-2401, Idaho Code, and buses used exclusively for personal pleasure by an individual shall be exempt from the requirements of sections 63-2438 and 63-2439, Idaho Code. A recreational vehicle used in connection with any business or institutional endeavor shall not qualify for the exemption under this subsection.
History:
[63-2440, added 1983, ch. 158, sec. 4, p. 456; am. 1984, ch. 87, sec. 10, p. 177; am. 1985, ch. 242, sec. 2, p. 573; am. 1985, ch. 253, sec. 11, p. 704; am. 1988, ch. 146, sec. 1, p. 267; am. 1988, ch. 265, sec. 579, p. 875; am. 1992, ch. 106, sec. 8, p. 334; am. 1994, ch. 344, sec. 8, p. 1086; am. 1995, ch. 132, sec. 11, p. 575; am. 1997, ch. 86, sec. 6, p. 210; am. 2002, ch. 30, sec. 7, p. 44.]
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.