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Idaho Statutes
Title 63
Chapter 24
Idaho Code tit. 63, ch. 24
Fuels Tax
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63-2401
Definitions.
63-2402
Imposition of tax upon motor fuel.
63-2403
Receipt of motor fuel — Determination.
63-2404
Method of measurement of gallons received.
63-2405
Payment of tax.
63-2406
Distributor reports.
63-2407
Deductions authorized.
63-2408
Aircraft engine fuel tax.
63-2410
Refund of gasoline tax procedure.
63-2412
Distribution of tax revenues from tax on gasoline and aircraft engine fuel.
63-2418
Distribution of tax revenues from tax on special fuels.
63-2421
Use tax — Returns and payment of use tax by consumers.
63-2423
Credits and refunds to consumers.
63-2424
Gaseous special fuels.
63-2425
Dyed fuel and other untaxed fuel prohibited for use on a highway.
63-2427
Administration.
63-2427A
motor fuel Distributor license.
63-2427B
Licensed gaseous fuels distributors — Reports.
63-2427C
limited distributor license.
63-2428
Bonding.
63-2429
Required records.
63-2431
Tax in lieu of all other taxes imposed.
63-2432
Civil action to prevent doing business without license — Injunction.
63-2434
Enforcement provisions.
63-2436
Reports of importations by carrier — Contents.
63-2437
Instate pipeline terminal and storage reports.
63-2438
International fuel tax agreement (IFTA) license.
63-2439
Reports and payment by holders of an Idaho international fuel tax agreement (IFTA) license.
63-2440
Exemptions from international fuel tax agreement license and reports and temporary permits.
63-2442
Exchange of information agreements.
63-2442A
International fuel tax agreement and other agreements between jurisdictions.
63-2444
Effect of tribal agreements.
63-2450
violations in general.
63-2455
specific violations.
63-2460
penalties.
63-2470
enforcement of licensing provisions.