The excise tax imposed by section 63-2402, Idaho Code, is to be paid by the distributor, and measured by the total number of gallons of motor fuel received by him, at the rate specified in section 63-2402, Idaho Code. That tax, together with any penalty and/or interest due, shall be remitted with the monthly distributor’s report required in section 63-2406, Idaho Code.
Idaho Code § 63-2405
Payment of tax
Applied in 2 court decisions — leading case Coeur D'Alene Tribe of Idaho v. Hammond (2004)
Most recently applied in Coeur D'Alene Tribe of Idaho v. Hammond (August 2004)
I.C., § 63-2405, as added by 1983, ch. 158, § 4, p. 436; am. 1983, ch. 242, § 2, p. 650; am. 1983 (Ex
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.