Idaho — Title 63 · Chapter 24 — FUELS TAX
- § 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