Idaho Code
Chapter 24 - FUELS TAX
Section 63-2455 - SPECIFIC VIOLATIONS.

63-2455. SPECIFIC VIOLATIONS. (1) It is unlawful for any person to operate a motor vehicle or consume any motor fuel in the propulsion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight on the highways of this state, except as provided in section 63-2438, Idaho Code, unless:
(a) Such person is exempt from such requirement under section 63-2440, Idaho Code, or any other provision of state or federal law; or
(b) In the case of vehicles using a gaseous special fuel, such person has complied with section 63-2424, Idaho Code.
(2) It is unlawful to display any international fuels tax agreement (IFTA) cab card or decal or temporary permit that:
(a) Is fictitious or counterfeit; or
(b) Is owned by a person other than the owner, operator or lessee of the vehicle on which it is displayed.

History:
[63-2455, added 2015, ch. 38, sec. 14, p. 86.]

Structure Idaho Code

Idaho Code

Title 63 - REVENUE AND TAXATION

Chapter 24 - FUELS TAX

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 63-2428 - BONDING.

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 63-2439 - REPORTS AND PAYMENT BY HOLDERS OF AN IDAHO INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE.

Section 63-2440 - EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND REPORTS AND TEMPORARY PERMITS.

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.

Section 63-2455 - SPECIFIC VIOLATIONS.

Section 63-2460 - PENALTIES.

Section 63-2470 - ENFORCEMENT OF LICENSING PROVISIONS.