Chapter
Fuels Tax
- Idaho Code § 63-2401— Definitions
- Idaho Code § 63-2402— Imposition of tax upon motor fuel
- Idaho Code § 63-2403— Receipt of motor fuel — Determination
- Idaho Code § 63-2404— Method of measurement of gallons received
- Idaho Code § 63-2405— Payment of tax
- Idaho Code § 63-2406— Distributor reports
- Idaho Code § 63-2406A— Incentive for electronic filing of distributor’s reports and payment of taxes. [Repealed.]
- Idaho Code § 63-2407— Deductions authorized
- Idaho Code § 63-2408— Aircraft engine fuel tax
- Idaho Code § 63-2409— License of distributors. [Repealed.]
- Idaho Code § 63-2410— Refund of gasoline tax procedure
- Idaho Code § 63-2411— Purchase of motor fuel by retail dealers. [Repealed.]
- Idaho Code § 63-2412— Distribution of tax revenues from tax on gasoline and aircraft engine fuel
- Idaho Code § 63-2413— — 63-2415. [Reserved.]
- Idaho Code § 63-2416— Tax imposed. [Repealed.]
- Idaho Code § 63-2417— Use tax imposed. [Repealed.]
- Idaho Code § 63-2418— Distribution of tax revenues from tax on special fuels
- Idaho Code § 63-2419— Special fuels dealers’ licenses. [Repealed.]
- Idaho Code § 63-2420— Returns, payments and deductions by special fuels dealers. [Repealed.]
- Idaho Code § 63-2421— Use tax — Returns and payment of use tax by consumers
- Idaho Code § 63-2422— Credits and refunds to dealers. [Repealed.]
- Idaho Code § 63-2423— Credits and refunds to consumers
- Idaho Code § 63-2424— Gaseous special fuels
- Idaho Code § 63-2425— Dyed fuel and other untaxed fuel prohibited for use on a highway
- Idaho Code § 63-2426— [Reserved.]
- Idaho Code § 63-2427— Administration
- Idaho Code § 63-2427A— Motor fuel distributor license
- Idaho Code § 63-2427B— Licensed gaseous fuels distributors — Reports
- Idaho Code § 63-2427C— Limited distributor license
- Idaho Code § 63-2428— Bonding
- Idaho Code § 63-2429— Required records
- Idaho Code § 63-2430— Revocation or cancellation of license. [Repealed.]
- Idaho Code § 63-2431— Tax in lieu of all other taxes imposed
- Idaho Code § 63-2432— Civil action to prevent doing business without license — Injunction
- Idaho Code § 63-2433— Doing business without a license
- Idaho Code § 63-2434— Enforcement provisions
- Idaho Code § 63-2435— Taxes are state money. [Repealed.]
- Idaho Code § 63-2436— Reports of importations by carrier — Contents
- Idaho Code § 63-2437— Instate pipeline terminal and storage reports
- Idaho Code § 63-2438— International fuel tax agreement (IFTA) license
- Idaho Code § 63-2439— Reports and payment by holders of an Idaho international fuel tax agreement (IFTA) license
- Idaho Code § 63-2440— Exemptions from international fuel tax agreement license and reports and temporary permits
- Idaho Code § 63-2441— Penalties. [Repealed.]
- Idaho Code § 63-2442— Exchange of information agreements
- Idaho Code § 63-2442A— International fuel tax agreement and other agreements between jurisdictions
- Idaho Code § 63-2443— Violations and penalties. [Repealed.]
- Idaho Code § 63-2444— Effect of tribal agreements
- Idaho Code § 63-2445— — 63-2449. [Reserved.]
- Idaho Code § 63-2450— Violations in general
- Idaho Code § 63-2451— — 63-2454. [Reserved.]
- Idaho Code § 63-2455— Specific violations
- Idaho Code § 63-2456— — 63-2459. [Reserved.]
- Idaho Code § 63-2460— Penalties
- Idaho Code § 63-2461— — 63-2469. [Reserved.]
- Idaho Code § 63-2470— Enforcement of licensing provisions