Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 24 - FUELS TAX

Section 63-2401 - DEFINITIONS. - 63-2401. DEFINITIONS. In this chapter: (1) "Aircraft engine fuel" means:...

Section 63-2402 - IMPOSITION OF TAX UPON MOTOR FUEL. - 63-2402. IMPOSITION OF TAX UPON MOTOR FUEL. (1) A tax...

Section 63-2403 - RECEIPT OF MOTOR FUEL — DETERMINATION. - 63-2403. RECEIPT OF MOTOR FUEL — DETERMINATION. Motor fuel is...

Section 63-2404 - METHOD OF MEASUREMENT OF GALLONS RECEIVED. - 63-2404. METHOD OF MEASUREMENT OF GALLONS RECEIVED. Motor fuels and...

Section 63-2405 - PAYMENT OF TAX. - 63-2405. PAYMENT OF TAX. The excise tax imposed by section...

Section 63-2406 - DISTRIBUTOR REPORTS. - 63-2406. DISTRIBUTOR REPORTS. (1) Each distributor shall, not later than...

Section 63-2407 - DEDUCTIONS AUTHORIZED. - 63-2407. DEDUCTIONS AUTHORIZED. Each licensed distributor shall deduct from his...

Section 63-2408 - AIRCRAFT ENGINE FUEL TAX. - 63-2408. AIRCRAFT ENGINE FUEL TAX. (1) An excise tax is...

Section 63-2410 - REFUND OF GASOLINE TAX PROCEDURE. - 63-2410. REFUND OF GASOLINE TAX PROCEDURE. (1) Any person who...

Section 63-2412 - DISTRIBUTION OF TAX REVENUES FROM TAX ON GASOLINE AND AIRCRAFT ENGINE FUEL. - 63-2412. DISTRIBUTION OF TAX REVENUES FROM TAX ON GASOLINE AND...

Section 63-2418 - DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS. - 63-2418. DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS....

Section 63-2421 - USE TAX — RETURNS AND PAYMENT OF USE TAX BY CONSUMERS. - 63-2421. USE TAX — RETURNS AND PAYMENT OF USE TAX...

Section 63-2423 - CREDITS AND REFUNDS TO CONSUMERS. - 63-2423. CREDITS AND REFUNDS TO CONSUMERS. (1) Any person who...

Section 63-2424 - GASEOUS SPECIAL FUELS. - 63-2424. GASEOUS SPECIAL FUELS. (1) In the case of gaseous...

Section 63-2425 - DYED FUEL AND OTHER UNTAXED FUEL PROHIBITED FOR USE ON A HIGHWAY. - 63-2425. DYED FUEL AND OTHER UNTAXED FUEL PROHIBITED FOR USE...

Section 63-2427 - ADMINISTRATION. - 63-2427. ADMINISTRATION. The commission shall enforce the provisions of this...

Section 63-2427A - MOTOR FUEL DISTRIBUTOR LICENSE. - 63-2427A. MOTOR FUEL DISTRIBUTOR LICENSE. (1) It is unlawful for...

Section 63-2427B - LICENSED GASEOUS FUELS DISTRIBUTORS — REPORTS. - 63-2427B. LICENSED GASEOUS FUELS DISTRIBUTORS — REPORTS. (1) In lieu...

Section 63-2427C - LIMITED DISTRIBUTOR LICENSE. - 63-2427C. LIMITED DISTRIBUTOR LICENSE. A limited distributor license will be...

Section 63-2428 - BONDING. - 63-2428. BONDING. (1) At the time an application for a...

Section 63-2429 - REQUIRED RECORDS. - 63-2429. REQUIRED RECORDS. (1) Every distributor and every special fuels...

Section 63-2431 - TAX IN LIEU OF ALL OTHER TAXES IMPOSED. - 63-2431. TAX IN LIEU OF ALL OTHER TAXES IMPOSED. The...

Section 63-2432 - CIVIL ACTION TO PREVENT DOING BUSINESS WITHOUT LICENSE — INJUNCTION. - 63-2432. CIVIL ACTION TO PREVENT DOING BUSINESS WITHOUT LICENSE —...

Section 63-2434 - ENFORCEMENT PROVISIONS. - 63-2434. ENFORCEMENT PROVISIONS. For the purpose of carrying out its...

Section 63-2436 - REPORTS OF IMPORTATIONS BY CARRIER — CONTENTS. - 63-2436. REPORTS OF IMPORTATIONS BY CARRIER — CONTENTS. The commission...

Section 63-2437 - INSTATE PIPELINE TERMINAL AND STORAGE REPORTS. - 63-2437. INSTATE PIPELINE TERMINAL AND STORAGE REPORTS. The commission may...

Section 63-2438 - INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. - 63-2438. INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. (1) It shall...

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

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

Section 63-2442 - EXCHANGE OF INFORMATION AGREEMENTS. - 63-2442. EXCHANGE OF INFORMATION AGREEMENTS. For the purpose of administering...

Section 63-2442A - INTERNATIONAL FUEL TAX AGREEMENT AND OTHER AGREEMENTS BETWEEN JURISDICTIONS. - 63-2442A. INTERNATIONAL FUEL TAX AGREEMENT AND OTHER AGREEMENTS BETWEEN JURISDICTIONS....

Section 63-2444 - EFFECT OF TRIBAL AGREEMENTS. - 63-2444. EFFECT OF TRIBAL AGREEMENTS. Taxes imposed by this chapter...

Section 63-2450 - VIOLATIONS IN GENERAL. - 63-2450. VIOLATIONS IN GENERAL. (1) It is unlawful for any...

Section 63-2455 - SPECIFIC VIOLATIONS. - 63-2455. SPECIFIC VIOLATIONS. (1) It is unlawful for any person...

Section 63-2460 - PENALTIES. - 63-2460. PENALTIES. (1) Any person who violates any provision of...

Section 63-2470 - ENFORCEMENT OF LICENSING PROVISIONS. - 63-2470. ENFORCEMENT OF LICENSING PROVISIONS. (1) A licensee may cancel...