reglab/housing_qa huggingface dataset:
ID Code § 63-2405 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2405 - PAYMENT OF TAX.

63-2405. PAYMENT OF TAX. 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.  History: [63-2405, added 1983, ch. 158, sec. 4, p. 444; am. 1983, ch. 242, sec. 2, p. 652; am. 1983 (Ex. Sess.), ch. 1, sec. 5, p. 3; am. 1984, ch. 87, sec. 2, p. 172; am. 1984, ch. 195, sec. 34, p. 475; am. 1986, ch. 344, sec. 2, p. 852; am. 1988, ch. 198, sec. 1, p. 376; am. 1991, ch. 120, sec. 1, p. 259; am. 1994, ch. 166, sec. 1, p. 374; am. 1996, ch. 343, sec. 4, p. 1153; am. 1998, ch. 103, sec. 2, p. 355; am. 2002, ch. 30, sec. 2, p. 39; am. 2002, ch. 174, sec. 5, p. 513.]
ID Code § 63-2406 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2406 - DISTRIBUTOR REPORTS.

63-2406. DISTRIBUTOR REPORTS. (1) Each distributor shall, not later than the last day of each calendar month or for such other reporting period as the commission may authorize, render to the commission an accurate report of all motor fuel received by him in this state during the preceding reporting period. The report shall be made in the manner and on forms required by the commission. (2) The distributor’s report shall include: (a) An itemized statement of the total number of gallons of motor fuel received during the preceding calendar month; and (b) Other information as the commission may require for the proper administration of this chapter. (3) The report shall be accompanied by a remittance of the tax shown to be due on the report together with any applicable interest and penalty, unless the amounts due are paid by electronic funds transfer in the manner provided by section 67-2026, Idaho Code. (4) Any distributor required to pay the tax imposed by this chapter who fails to pay such tax shall be liable to the commission for the amount of tax not remitted plus any applicable penalty or interest. The commission may collect such amounts in the manner provided in section 63-2434, Idaho Code. (5) The commission may prescribe rules providing standards consistent with section 63-115, Idaho Code, for determining which returns must be transmitted electronically. The commission may not require any person to transmit returns electronically unless such person is required to report on the return at least twenty-five (25) transactions involving the receipt or disbursement of motor fuel during the period to which the return relates. In promulgating such rules, the commission shall take into account, among other relevant factors, the ability of the taxpayer to comply, at a reasonable cost, with the requirements of such rules.  History: [63-2406, added 1983, ch. 158, sec. 4, p. 444; am. 1998, ch. 103, sec. 3, p. 356; am. 2000, ch. 155, sec. 1, p. 393; am. 2009, ch. 3, sec. 1, p. 5.]
ID Code § 63-2407 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2407 - DEDUCTIONS AUTHORIZED.

63-2407. DEDUCTIONS AUTHORIZED. Each licensed distributor shall deduct from his monthly report: (1) Motor fuel exported from this state other than in the supply tanks of motor vehicles, motor boats or aircraft when supported by a shipping document, an invoice signed by the purchaser, or other proper documents approved by the commission but only if: (a) The purchaser is not a licensed distributor and the seller can establish that any tax due in the jurisdiction to which the motor fuel is destined is paid; or (b) The purchaser is a licensed distributor in the jurisdiction to which the motor fuel is destined. (2) Motor fuel returned to a licensed distributor’s refinery or pipeline terminal storage when supported by proper documents approved by the commission. (3) Motor fuel lost or destroyed by fire, lightning, flood, tornado, windstorm, explosion, or other accidental casualty, after presenting to the commission satisfactory proof of loss. (4) The number of gallons which would be equal to two percent (2%) of the total number of gallons received during the reporting period, less the total number of gallons deducted under subsections (1) through (3) of this section, which credit is granted to the licensed distributor to reimburse him for loss from evaporation, handling, spillage and shrinkage, except losses caused by casualty as provided in subsection (3) of this section. (5) Motor fuel sold to the Idaho national guard for use in aircraft and in vehicles used off public highways provided, however, such deduction is supported by an exemption certificate signed by an authorized officer of the Idaho national guard.  History: [63-2407, added 1983, ch. 158, sec. 4, p. 445; am. 1987, ch. 209, sec. 1, p. 442; am. 1989, ch. 406, sec. 1, p. 994; am. 1995, ch. 132, sec. 2, p. 568; am. 1995, ch. 303, sec. 1, p. 1051; am. 1996, ch. 223, sec. 2, p. 733; am. 1998, ch. 103, sec. 4, p. 356; am. 2002, ch. 30, sec. 3, p. 39; am. 2007, ch. 37, sec. 2, p. 90; am. 2007, ch. 288, sec. 2, p. 818; am. 2009, ch. 332, sec. 1, p. 962.]
ID Code § 63-2408 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2408 - AIRCRAFT ENGINE FUEL TAX.

63-2408. AIRCRAFT ENGINE FUEL TAX. (1) An excise tax is hereby imposed on all aircraft engine fuel received in this state. The tax is to be paid by the distributor, and measured by the total number of gallons received by him, at the rate of seven cents (7¢) per gallon of aviation gasoline, and six cents (6¢) per gallon of jet fuel. The 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. (2) For gasoline, other than aircraft engine fuel, used in aircraft engines, the refund of gasoline tax provided in section 63-2410, Idaho Code, shall be the amount of gasoline tax paid less the aviation gasoline fuel tax required in this section. (3) A tax is hereby imposed on fuel which is placed into the fuel supply tank of aircraft in this state on which tax is not collected under subsection (1) of this section, the tax shall be payable at the rate established in subsection (1) of this section, to the commission by the user or consumer of the fuels and shall be a debt owing to the state until it is paid. The tax shall be imposed without regard to whether the fuel is used in the performance of a government contract.  History: [63-2408, added 1983, ch. 158, sec. 4, p. 446; am. 1991, ch. 306, sec. 2, p. 805; am. 1995, ch. 132, sec. 3, p. 569; am. 2008, ch. 31, sec. 1, p. 63.]
ID Code § 63-2418 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2418 - DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS.

63-2418. DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS. Unless as otherwise provided in subsection (5) of this section, revenues received from the tax imposed by this chapter upon the receipt of special fuel and any penalties, interest or deficiency additions, or from the fees imposed by the commission under the provisions of section 63-2424 or 63-2438, Idaho Code, shall be distributed as follows: (1) An amount of money equal to the actual cost of collecting, administering and enforcing the special fuels tax provisions by the commission, as determined by it shall be retained by the commission. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost of collecting, administering and enforcing the special fuels tax requirements by the commission at the end of each fiscal year shall be distributed to the highway distribution account. (2) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid under this chapter shall be paid from the state refund account, those moneys being hereby continuously appropriated. (3) An amount of money equal to seven percent (7%) shall be distributed to the state highway account as established in section 40-702, Idaho Code. (4) The balance remaining with the commission after distributing the amounts specified in subsections (1), (2) and (3) of this section shall be distributed to the highway distribution account established in section 40-701, Idaho Code. (5) For those special fuels subject to tax pursuant to section 63-2402 or 63-2424, Idaho Code, twenty-five cents (25¢) of every thirty-two cents (32¢) of revenue received from such tax shall be distributed pursuant to the provisions of subsections (1), (2), (3) and (4) of this section. The remaining seven cents (7¢) of every thirty-two cents (32¢) of revenue received shall be distributed as follows: (a) Sixty percent (60%) to the state highway account; and (b) Forty percent (40%) to be distributed pursuant to the provisions of section 40-709, Idaho Code, in the same manner as distribution of moneys appropriated from the highway distribution account to local units of government.  History: [63-2418, added 1983, ch. 158, sec. 4, p. 449; am. 1984, ch. 87, sec. 7, p. 175; am. 1984, ch. 195, sec. 36, p. 477; am. 1985, ch. 33, sec. 2, p. 68; am. 1985, ch. 253, sec. 10, p. 704; am. 1986, ch. 73, sec. 9, p. 209; am. 2000, ch. 155, sec. 3, p. 394; am. 2002, ch. 174, sec. 8, p. 515; am. 2009, ch. 332, sec. 3, p. 964; am. 2010, ch. 14, sec. 3, p. 17; am. 2016, ch. 152, sec. 2, p. 421.]
ID Code § 63-2421 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2421 - USE TAX — RETURNS AND PAYMENT OF USE TAX BY CONSUMERS.

63-2421. USE TAX — RETURNS AND PAYMENT OF USE TAX BY CONSUMERS. (1) For the privilege of using the highways of this state, any person, including a person described in paragraph (c) of subsection (1) of section 63-2427A, Idaho Code, who consumes motor fuels in a motor vehicle licensed or required to be licensed by the laws of this state, or which is required to be licensed under the laws of another jurisdiction and is operated on the highways of this state upon which the tax imposed by section 63-2402, Idaho Code, has not been paid or is subject to credit or refund under IFTA and which fuel is not exempted from tax by this chapter, shall be liable for the tax. (2) Except for motor vehicles licensed under IFTA or operating with a temporary permit under section 49-432, Idaho Code, a person liable under subsection (1) of this section shall report the amount of tax liability and pay the taxes due in conjunction with his income or franchise tax return due under the provisions of chapter 30, title 63, Idaho Code, in the manner and form prescribed by the commission. Payment of motor fuels taxes shall be made in conjunction with any other taxes due on that return and motor fuels taxes due may be offset against refunds of any other taxes shown on the return to be due the taxpayer. (3) In the case of a person liable under subsection (1) of this section other than one who consumes motor fuels in a motor vehicle described in the exception in subsection (2) of this section and not required to file a return under chapter 30, title 63, Idaho Code, the tax shall be paid annually, on a calendar year basis, in the manner and form required by the commission. The return and payment for each calendar year shall be due on or before April 15 of the immediately succeeding calendar year. (4) In the case of a person liable under subsection (1) of this section whose motor vehicles are licensed or required to be licensed under IFTA as provided in sections 63-2438 and 63-2439, Idaho Code, or operating with a temporary permit under section 49-432, Idaho Code, the tax shall be paid in the manner required by those provisions.  History: [63-2421, added 1983, ch. 158, sec. 4, p. 451; am. 1992, ch. 106, sec. 5, p. 332; am. 1995, ch. 132, sec. 7, p. 572; am. 1997, ch. 86, sec. 2, p. 207; am. 2002, ch. 30, sec. 5, p. 43; am. 2002, ch. 174, sec. 9, p. 515; am. 2005, ch. 28, sec. 2, p. 139; am. 2009, ch. 21, sec. 2, p. 50.]
ID Code § 63-2423 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2423 - CREDITS AND REFUNDS TO CONSUMERS.

63-2423. CREDITS AND REFUNDS TO CONSUMERS. (1) Any person who has paid his special fuels tax directly to the distributor from whom it was purchased shall be refunded the amount of: (a) Except as provided in subsection (2) of this section, any special fuels tax paid on special fuels used for purposes other than operation or propulsion of motor vehicles upon the highways in the state of Idaho; (b) Any tax paid on special fuels used in motor vehicles owned or leased and operated by an instrumentality of the federal government or of the state of Idaho, including the state and all of its political subdivisions; (c) Any special fuels tax paid on special fuels exported for use outside the state of Idaho. Special fuels carried from the state in the fuel tank of a motor vehicle will not be deemed to be exported from the state unless it is subject to a like or similar tax in the jurisdiction to which it is taken and that tax is actually paid to the other jurisdiction; and (d) Any tax, penalty or interest erroneously or illegally paid or collected. (2) No refund of special fuels tax shall be paid on: (a) Special fuels used in a recreational vehicle; or (b) Special fuels used in noncommercial motor boats or in motor boats operated by a governmental entity; or (c) Special fuels used while idling a registered motor vehicle, pursuant to the definition of "idling" as provided in section 63-2401, Idaho Code. (3) Refunds authorized in this section shall be claimed in the same manner as applies to refunds of gasoline tax under section 63-2410, Idaho Code, and shall be subject to interest computed pursuant to subsection (5) of that section.  History: [63-2423, added 1983, ch. 158, sec. 4, p. 451; am. 1995, ch. 348, sec. 4, p. 1149; am. 1997, ch. 375, sec. 1, p. 1205; am. 1998, ch. 103, sec. 6, p. 357; am. 1998, ch. 196, sec. 2, p. 709; am. 2004, ch. 265, sec. 2, p. 747; am. 2011, ch. 6, sec. 4, p. 17; am. 2013, ch. 19, sec. 1, p. 29; am. 2015, ch. 175, sec. 3, p. 575.]
ID Code § 63-2424 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2424 - GASEOUS SPECIAL FUELS.

63-2424. GASEOUS SPECIAL FUELS. (1) In the case of gaseous special fuels, the commission shall provide by rule the method to be used for converting the measurement of the fuel to the equivalent of gallons for the purpose of applying tax rates. The method provided shall cause the tax rate provided in section 63-2402, Idaho Code, to apply to an amount of gaseous special fuels having energy equal to one (1) gallon of gasoline. (2) The commission shall use the following measurement for natural gas: (a) When determining the tax on liquefied natural gas, a "diesel gallon equivalent" is a quantity that weighs six and six hundredths (6.06) pounds; and (b) When determining the tax on compressed natural gas, a "gasoline gallon equivalent" is one hundred twenty-six and sixty-seven hundredths (126.67) cubic feet of natural gas at sixty (60) degrees Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch absolute or a quantity of compressed natural gas that weighs five and sixty-six hundredths (5.66) pounds. (3) As used in this chapter, "gaseous special fuels" means a motor fuel that is a gas at standard pressure and temperature (i.e., at sixty (60) degrees Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch absolute).  History: [63-2424, added 1983, ch. 158, sec. 4, p. 452; am. 1991, ch. 334, sec. 1, p. 867; am. 1995, ch. 132, sec. 8, p. 572, am. 1998, ch. 103, sec. 7, p. 358; am. 2002, ch. 174, sec. 10, p. 516; am. 2011, ch. 6, sec. 5, p. 17; am. 2013, ch. 19, sec. 2, p. 30; am. 2015, ch. 175, sec. 2, p. 574.]
ID Code § 63-2425 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|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 ON A HIGHWAY. (1) Except as provided in subsections (2) and (5) of this section, no person shall operate a motor vehicle on a highway in this state if the fuel supply tanks of the vehicle contain diesel fuel that has been dyed or marked at a refinery or terminal under the provisions of 26 U.S.C. 4082 and regulations adopted thereunder or under the clean air act and regulations adopted thereunder or if the tanks contain other motor fuel on which the tax under section 63-2402, Idaho Code, has not been paid.  (2) The following vehicles may use dyed fuel on the highway but are subject to the tax under section 63-2402, Idaho Code, unless exempt under other provisions of this chapter: (a) State and local government vehicles; and (b) Any vehicles that may use dyed fuel on the highway under the provisions of 26 U.S.C. 4082 or regulations adopted thereunder. (3) For the purposes of enforcement of this section, Idaho state police officers or employees of the Idaho transportation department may conduct a visual observation of fuel to detect the presence of dye. If dye is observed, such officers or employees shall take a photograph of the dyed fuel. Such photographs shall be preserved as evidence. (4) In the event of a change of ownership or other disposal of a motor vehicle authorized to use dyed fuel on the highway pursuant to subsection (2) of this section but that no longer falls within the provisions of that subsection, the motor vehicle’s owner, before selling or disposing of such vehicle, shall remove the dyed fuel from the vehicle’s fuel tanks and certify that such dyed fuel has been removed. (5) Incidental use or crossing of public roads or highways by vehicles intended primarily for off-highway use, including as provided for in section 49-110(3), Idaho Code, with respect to an implement of husbandry, shall not be considered a violation of this section.  History: [63-2425, added 1995, ch. 348, sec. 5, p. 1149; am. 2002, ch. 174, sec. 11, p. 517; am. 2009, ch. 150, sec. 1, p. 439; am. 2015, ch. 38, sec. 4, p. 82; am. 2020, ch. 327, sec. 3, p. 944.]
ID Code § 63-2427 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2427 - ADMINISTRATION.

63-2427. ADMINISTRATION. The commission shall enforce the provisions of this chapter and may prescribe, adopt, and enforce reasonable rules and regulations relating to the administration and enforcement of those provisions.  History: [63-2427, added 1983, ch. 158, sec. 4, p. 452.]
ID Code § 63-2427B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2427B - LICENSED GASEOUS FUELS DISTRIBUTORS — REPORTS.

63-2427B. LICENSED GASEOUS FUELS DISTRIBUTORS — REPORTS. (1) In lieu of the motor fuel distributor license required by section 63-2427A, Idaho Code, the commission may issue a gaseous fuels distributor license to a distributor who applies for the license and who does not deal in fuel, other than gaseous fuels, except fuel which is either: (a) Motor fuel on which any tax due under this chapter has previously been imposed upon a licensed distributor; or (b) Dyed fuel upon which the transfer fee imposed in section 41-4909, Idaho Code, has been imposed upon a licensed distributor. (2) Licensed gaseous fuels distributors shall, not later than the last day of each calendar month or for such other reporting period as the commission may authorize, render to the commission an accurate report of all gaseous fuels that are subject to tax under this chapter during the preceding reporting period. The report shall be made in the manner and on forms required by the commission and shall include such other information as the commission may require for the proper administration of this chapter.  History: [63-2427B, added 1998, ch. 103, sec. 8, p. 359; am. 2003, ch. 96, sec. 53, p. 311; am. 2015, ch. 38, sec. 6, p. 84.]
ID Code § 63-2427C (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2427C - LIMITED DISTRIBUTOR LICENSE.

63-2427C. LIMITED DISTRIBUTOR LICENSE. A limited distributor license will be issued to persons only required to remit the fee imposed by chapter 49, title 41, Idaho Code, and not required to obtain a license under section 63-2427A or 63-2427B, Idaho Code. The licensee is a licensed distributor for the purposes of filing reports, paying fees and other actions necessary for the proper administration of the petroleum clean water trust fund act. A limited distributor license will not be valid for any other purpose. No bond shall be required for a limited distributor license.  History: [63-2427C, added 2006, ch. 60, sec. 1, p. 186; am. 2015, ch. 38, sec. 7, p. 84.]
ID Code § 63-2429 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2429 - REQUIRED RECORDS.

63-2429. REQUIRED RECORDS. (1) Every distributor and every special fuels dealer and every person reporting, manufacturing, refining, dealing, transporting or storing motor fuels in this state shall keep records, receipts, invoices and other pertinent records as the commission may require. Records required and all other relevant books and records shall be available for inspection by the commission at all times during regular record keeper’s business hours. (2) Records required in subsection (1) of this section shall be kept for a period of three (3) years from the date on which the distributor’s report or special fuels dealer’s return to which they relate was required to be filed with the commission.  History: [63-2429, added 1983, ch. 158, sec. 4, p. 453; am. 2011, ch. 6, sec. 6, p. 18.]
ID Code § 63-2431 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2431 - TAX IN LIEU OF ALL OTHER TAXES IMPOSED.

63-2431. TAX IN LIEU OF ALL OTHER TAXES IMPOSED. The taxes imposed by this chapter shall be in lieu of all other excise taxes, license fees or property taxes imposed upon motor fuels by this state or any political subdivision of this state.  History: [63-2431, added 1983, ch. 158, sec. 4, p. 454; am. 2011, ch. 6, sec. 7, p. 18.]
ID Code § 63-2432 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2432 - CIVIL ACTION TO PREVENT DOING BUSINESS WITHOUT LICENSE — INJUNCTION.

63-2432. CIVIL ACTION TO PREVENT DOING BUSINESS WITHOUT LICENSE — INJUNCTION. If the commission determines that any person is engaged in business as a distributor or special fuels dealer without holding a valid license, it may proceed by injunction or other legal process to prevent the continuance of the business, and an injunction enjoining the continuance of the business by any unlicensed person may be granted without bond by any court or judge authorized by law to grant injunctions.  History: [63-2432, added 1983, ch. 158, sec. 4, p. 454.]
ID Code § 63-2434 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2434 - ENFORCEMENT PROVISIONS.

63-2434. ENFORCEMENT PROVISIONS. For the purpose of carrying out its duties to enforce or administer the provisions of this chapter, the commission shall have the powers and duties provided by sections 63-3038, 63-3039, 63-3042 through 63-3066, 63-3068, 63-3071, 63-3074 through 63-3078, and 63-217, Idaho Code, which sections are incorporated by reference herein as though set out verbatim.  History: [63-2434, added 1983, ch. 158, sec. 4, p. 454; am. 1994, ch. 344, sec. 6, p. 1085; am. 1996, ch. 322, sec. 62, p. 1091.]