reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 16 - PREPAYMENT OF TAXES › Section 63-1602 - PETITION FOR PERMISSION TO PREPAY TAXES.

63-1602. PETITION FOR PERMISSION TO PREPAY TAXES. In order to minimize the impact on public facilities as a result of new business operations and to permit affected taxing districts to use prepaid ad valorem taxes for planning, construction, expansion, or operation of public facilities, any taxpayer seeking to prepay ad valorem taxes shall petition the board of county commissioners in the applicable county. The petition, in addition to such information as the taxpayer may choose to present, shall contain the following:
(a) A statement that the taxpayer intends to engage or is engaged in new business operations and that such operations will have an impact on public facilities in the county;
(b) A declaration that the taxpayer has or will have taxable property in the county and taxing districts during the term of the impact period, which shall not exceed ten (10) years;
(c) A request that the taxpayer be allowed to prepay a portion, but not to exceed fifty percent (50%) of the estimated ad valorem taxes that will be due during the first one-half of the term of the impact period, which shall not exceed ten (10) years; and
(d) A request that a local impact committee be organized.
History:
[63-1602, added 1980, ch. 226, sec. 1, p. 505.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 16 - PREPAYMENT OF TAXES › Section 63-1603 - HEARING AND ORDER.

63-1603. HEARING AND ORDER. (1) On receipt of a petition from a taxpayer pursuant to section 63-1602, Idaho Code, the board of county commissioners shall:
(a) Within five (5) days of receipt of such petition, forward a copy of the petition to the chairman of the governing board of each taxing district in which any part of the property of the taxpayer is or will be situated during the term of the impact period; and
(b) Within thirty (30) days of receipt of such petition hold one or more public hearings at which the taxpayer, all taxing districts to which the petition was forwarded, and interested persons may appear and be heard relative to the impact on public facilities in such county and the matters contained in the taxpayer’s petition.
(2) Within fifteen (15) days after the close of the hearings, the board shall enter an order either granting or denying the petition.
(a) If the petition is denied, the taxpayer may not reapply or file a new petition until the start of the next tax year.
(b) If the petition is granted, the board shall enter an order declaring:
(i) That the taxpayer intends to engage in or is engaged in new business operations in the county and that such operations will have an impact on public facilities in the county;
(ii) That the taxpayer has or will have taxable property in the county and taxing districts during the term of the impact period;
(iii) That the taxpayer be allowed to prepay a portion, but not to exceed fifty percent (50%) of the estimated ad valorem taxes that will accrue during the term of the impact period, and receive ad valorem tax credits for such prepaid taxes, in accordance with the provisions of this chapter; and
(iv) That a local impact committee be created.
History:
[63-1603, added 1980, ch. 226, sec. 1, p. 506.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 16 - PREPAYMENT OF TAXES › Section 63-1604 - LOCAL IMPACT COMMITTEE.

63-1604. LOCAL IMPACT COMMITTEE. If a local impact committee is ordered pursuant to section 63-1603, Idaho Code, the board of county commissioners shall appoint the members of the committee. The committee shall consist of a member of the governing board of each taxing district in which any part of the property of the taxpayer is or will be situated during the term of the impact period, the county assessor, and the chairman of the board of county commissioners, who shall be the permanent chairman of the local impact committee. The board of county commissioners, with the advice of the committee, shall:
(1) Work with the taxpayer to determine the impact on public facilities for a period of not to exceed ten (10) years;
(2) Develop a plan for construction, expansion, or operation of public facilities for a period of not to exceed ten (10) years;
(3) Estimate the total amount of ad valorem taxes that the taxpayer will become obligated to pay for a period of not to exceed ten (10) years, and the estimated amount of taxes that may be prepaid during the first one-half of the impact period;
(4) Determine the priority of public facilities that are to be funded from prepaid ad valorem taxes, the taxing districts which will receive such prepaid ad valorem taxes, the dollar amount of such taxes, and the taxing districts which need to provide a credit during the term of the impact period to the taxpayer for prepaid ad valorem taxes.
History:
[63-1604, added 1980, ch. 226, sec. 1, p. 506.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 16 - PREPAYMENT OF TAXES › Section 63-1605 - LOCAL IMPACT FUND.

63-1605. LOCAL IMPACT FUND. In each county in which a local impact committee is formed, under the provisions of this chapter, there is hereby created and established in the county treasury a local impact fund to which all prepaid ad valorem taxes shall be credited as received.
Moneys in the local impact fund may be expended or transferred to a taxing district only upon the approval of the board of county commissioners with the advice of the local impact committee, any other provisions of law notwithstanding.
The preparation of a budget for the moneys in the fund shall be controlled by the provisions of this chapter, any other provision of law notwithstanding.
The expenditure of moneys from the fund, or the transfer of moneys in the fund to a taxing district, shall be exempt from the provisions of chapter 16, title 31, Idaho Code.
History:
[63-1605, added 1980, ch. 226, sec. 1, p. 507; am. 1996, ch. 208, sec. 15, p. 673; am. 1996, ch. 322, sec. 58, p. 1087.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 16 - PREPAYMENT OF TAXES › Section 63-1606 - PREPAYMENT OPTIONAL.

63-1606. PREPAYMENT OPTIONAL. Prepayment of ad valorem taxes under the provisions of this chapter shall be optional and voluntary on the part of the taxpayer, unless an agreement has been entered into with a local impact committee, in which case the terms of the agreement shall be binding.
History:
[63-1606, added 1980, ch. 226, sec. 1, p. 507.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 16 - PREPAYMENT OF TAXES › Section 63-1607 - CREDIT FOR PREPAID TAXES.

63-1607. CREDIT FOR PREPAID TAXES. During the last one-half (1/2) of the impact period and for not to exceed three (3) years thereafter, each taxpayer who has prepaid taxes shall be allowed a credit for such taxes paid during the first one-half (1/2) of the impact period. The credit shall be allowed against the actual taxes assessed to the taxpayer by the taxing district which received prepaid taxes from the local impact fund, and shall be calculated to provide an approximately equal credit during each year that the credit is allowed. Any extension of time during which the credit may be allowed shall require the approval of the local impact committee.
History:
[63-1607, added 1980, ch. 226, sec. 1, p. 507; am. 1981, ch. 224, sec. 6, p. 442; am. 1988, ch. 355, sec. 1, p. 1058; am. 1996, ch. 208, sec. 16, p. 674; am. 1996, ch. 322, sec. 59, p. 1087; am. 1997, ch. 117, sec. 37, p. 334.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 16 - PREPAYMENT OF TAXES › Section 63-1608 - LAPSE OF UNUSED CREDIT.

63-1608. LAPSE OF UNUSED CREDIT. If for any reason during the impact period the taxpayer should cease business operations and the credits accumulated for prepaid ad valorem taxes have not been completely set off against taxes due, the balance of the unused credit shall be forfeited, and the county and taxing districts shall be under no obligation to pay off the unused credits.
History:
[63-1608, added 1980, ch. 226, sec. 1, p. 507.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS › Section 63-1702 - LANDS OF LESS THAN FIVE ACRES.

63-1702. LANDS OF LESS THAN FIVE ACRES. Land parcels of less than five (5) contiguous acres must be appraised, assessed and taxed as real property, without regard to its ability to produce timber or forest products. Buildings and other improvements located on forest lands of less than five (5) contiguous acres shall be appraised, assessed and taxed as provided by applicable laws, rules and regulations.
History:
[63-1702, added 1982, ch. 123, sec. 5, p. 352.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS › Section 63-1704 - LARGE-SIZE FOREST TRACTS.

63-1704. LARGE-SIZE FOREST TRACTS. Tracts of forest lands which consist of five thousand (5,000) or more acres, whether contiguous or not, so long as such tracts are held in common ownership, must be appraised, assessed and taxed as real property as provided in section 63-1705, Idaho Code.
History:
[63-1704, added 1982, ch. 123, sec. 5, p. 353; am. 1996, ch. 431, sec. 2, p. 1466.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS › Section 63-1707 - EXAMINATION OF RECORDS.

63-1707. EXAMINATION OF RECORDS. In order to properly administer the provisions of this chapter, the state tax commission shall have the right at reasonable times to examine the books, accounts and records of the landowner, timber owner or forest products owner at the time of severance or harvest, or party utilizing the logs or other forest products at the time of severance or harvest as necessary to verify the reports required under the provisions of this chapter and shall have the right to examine the source land.
History:
[63-1707, added 1982, ch. 123, sec. 5, p. 355.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS › Section 63-1708 - PROPERTY EXEMPT FROM TAXATION.

63-1708. PROPERTY EXEMPT FROM TAXATION. The following property is exempt from the yield tax imposed by section 63-1706, Idaho Code: Christmas trees, annual forest crops to include nuts, berries, foliage, cones and other forest products harvested for domestic use of the landowner; provided, that the taxes exempted from any one (1) ownership shall not exceed twenty-five dollars ($25.00) in any one (1) year.
History:
[63-1708, added 1982, ch. 123, sec. 5, p. 356.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES › Section 63-1801 - SHORT TITLE.

63-1801. SHORT TITLE. This act may be cited as the "Short-term Rental and Vacation Rental Act."
History:
[63-1801, added 2017, ch. 239, sec. 1, p. 591.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES › Section 63-1802 - LEGISLATIVE INTENT.

63-1802. LEGISLATIVE INTENT. This act is designed to promote access to short-term rentals and vacation rentals by limiting local governmental authority to prohibit these beneficial property uses, or to specifically target them for regulation, except in circumstances necessary to safeguard public health and welfare. This act is also designed to preserve personal property rights and promote property owner access to platforms for offering their properties as short-term rentals and vacation rentals, and enhancing local tax revenue by permitting platforms to assume tax collection and remittance responsibilities.
History:
[63-1802, added 2017, ch. 239, sec. 1, p. 591.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES › Section 63-1803 - DEFINITIONS.

63-1803. DEFINITIONS. In this chapter:
(1) "Local government" means any governmental entity or agency, including counties, municipalities, and taxing districts, but not the state of Idaho and the agencies and departments of the state.
(2) "Lodging operator" means a person that rents a short-term rental or vacation rental to an occupant using a short-term rental marketplace.
(3) "Lodging transaction" means a charge to an occupant by a lodging operator for the occupancy of any short-term rental or vacation rental using a short-term rental marketplace.
(4) "Short-term rental" or "vacation rental" means any individually or collectively owned single-family house or dwelling unit or any unit or group of units in a condominium, cooperative or timeshare, or owner-occupied residential home that is offered for a fee and for thirty (30) days or less. Short-term rental or vacation rental does not include a unit that is used for any retail, restaurant, banquet space, event center or another similar use.
(5) "Short-term rental marketplace" means a person that provides a platform through which a lodging operator, or the authorized agent of the lodging operator, offers a short-term rental or vacation rental to an occupant.
History:
[63-1803, added 2017, ch. 239, sec. 1, p. 591.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES › Section 63-1804 - LIMITING TAX DUTIES OF SHORT-TERM RENTAL MARKETPLACES — COLLECTION OF TAX.

63-1804. LIMITING TAX DUTIES OF SHORT-TERM RENTAL MARKETPLACES — COLLECTION OF TAX. (1) A local government may not levy a sales, use, franchise, receipts, or other similar tax or fee on the business of operating a short-term rental marketplace.
(2) A short-term rental marketplace shall register with the state tax commission for collection, reporting, and payment of sales and use and travel and convention taxes levied by this state and any applicable local government taxes administered by the state tax commission on short-term rentals and vacation rentals due from a lodging operator on any lodging transaction facilitated by the short-term rental marketplace.
(3) A short-term rental marketplace shall collect, report, and pay taxes imposed on the lodging operator or occupant of a short-term rental or vacation rental by any local government.
(4) Any local government that has levied a tax pursuant to statutory authorization, may contract with the state tax commission for the collection and administration of such taxes in like manner and under definitions and rules of the state tax commission for the collection and administration of the state sales or use tax under chapter 36, title 63, Idaho Code. Alternatively, such local government shall have authority to administer and collect such tax. All revenues collected on behalf of the local governments by the state tax commission pursuant to this chapter shall be distributed as follows: An amount of money shall be distributed to the state refund fund sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid through the state refund fund and those moneys are continuously appropriated. The state tax commission may retain an amount of money equal to such fee as may be agreed upon between the state tax commission and such local government for the actual cost of the collection and administration of the tax. 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 at the end of each fiscal year shall be distributed as provided in this section. All remaining moneys received pursuant to this chapter shall be placed in a fund designated by the state controller and remitted monthly to the local government levying such tax.
(5) A short-term rental marketplace that has not facilitated a lodging transaction in Idaho shall have forty-five (45) days to comply with this section upon completion of their first lodging transaction in Idaho.
History:
[63-1804, added 2017, ch. 239, sec. 1, p. 591.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 23 - LICENSE TAXES › Section 63-2301 - LICENSES PREPARED — PRINTED — ACCOUNTING.

63-2301. LICENSES PREPARED — PRINTED — ACCOUNTING. (1) The county treasurer shall issue consecutively numbered licenses for each class provided for in this chapter. The licenses shall have essentially the following information:
(a) County issuing the license;
(b) Type of license and amount paid;
(c) Person or business to whom issued;
(d) Date of issuance and expiration date;
(e) Treasurer’s signature.
(2) The treasurer shall keep in his office an accounting for all licenses sold by him.
History:
[63-2301, added 1995, ch. 206, sec. 2, p. 701.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 23 - LICENSE TAXES › Section 63-2302 - LICENSE TO BE PROCURED BEFORE COMMENCING BUSINESS.

63-2302. LICENSE TO BE PROCURED BEFORE COMMENCING BUSINESS. A license must be procured immediately before the commencement of any business or occupation liable to a license tax from the treasurer of the county where the applicant desires to transact the business which license authorizes the party obtaining it in his particular locality in the county to transact the business described in the license. Separate licenses must be obtained for each branch, establishment or separate house of business located in the same county.
No license issued under this chapter shall be required of any person to carry on any business within the limits of any incorporated city having power by its charter to impose or levy city license taxes, if such person procures the license required by the ordinances or orders of such city.
History:
[63-2302, added 1995, ch. 206, sec. 2, p. 701; am. 1997, ch. 146, sec. 1, p. 422.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 23 - LICENSE TAXES › Section 63-2303 - PAWNBROKER’S LICENSE.

63-2303. PAWNBROKER’S LICENSE. Each pawnbroker whose business is located in the county and outside the limits of an incorporated city must obtain a pawnbroker’s license from the treasurer and must pay therefor fifty dollars ($50.00) per calendar quarter.
History:
[63-2303, added 1995, ch. 206, sec. 2, p. 702; am. 1997, ch. 146, sec. 2, p. 422.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 23 - LICENSE TAXES › Section 63-2305 - BRIDGE AND FERRY LICENSE.

63-2305. BRIDGE AND FERRY LICENSE. Licenses to take tolls on bridges or ferries are fixed annually by the commissioners. The licenses therein provided for must be obtained from the treasurer of the county.
History:
[63-2305, added 1995, ch. 206, sec. 2, p. 702.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 23 - LICENSE TAXES › Section 63-2306 - MONTHLY SETTLEMENT FOR LICENSES — APPLICATION OF LICENSE MONEY.

63-2306. MONTHLY SETTLEMENT FOR LICENSES — APPLICATION OF LICENSE MONEY. On the first Monday in each month the treasurer shall pay into the county treasury all money collected from all licenses sold during the preceding month upon the certificate of the county auditor, and shall file a statement or report each month with the county auditor showing the amount of licenses collected in each school district to be apportioned in the following manner:
(1) If by applicants within an incorporated city or city acting under special charter:
(a) Thirty percent (30%) to the school district in which the licenses are collected for general revenue purposes;
(b) Forty percent (40%) for general revenue purposes of the city; and
(c) Thirty percent (30%) to the county current expense fund.
(2) If by applicants without an incorporated city:
(a) Fifty percent (50%) to the school district in which the licenses are collected; and
(b) Fifty percent (50%) to the county current expense fund.
History:
[63-2306, added 1995, ch. 206, sec. 2, p. 702.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 23 - LICENSE TAXES › Section 63-2307 - SUITS FOR RECOVERY OF LICENSE TAX.

63-2307. SUITS FOR RECOVERY OF LICENSE TAX. Against any person required to take out a license who fails, neglects or refuses to take out such license, or who carries on, or attempts to carry on, business without such license, the treasurer may direct suit in the name of the state of Idaho as plaintiff, to be brought for the recovery of the license tax, and in such case either the treasurer or prosecuting attorney may make the necessary affidavit for a writ of attachment, which may issue without bond being given on behalf of the plaintiff. In case of a judgment for the plaintiff, five hundred dollars ($500) therefor and costs must be paid by the defendant into the county current expense fund.
History:
[63-2307, added 1995, ch. 206, sec. 2, p. 702.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 23 - LICENSE TAXES › Section 63-2308 - PRODUCTION OF LICENSE — PLEA OF RECOVERY IN CIVIL ACTION.

63-2308. PRODUCTION OF LICENSE — PLEA OF RECOVERY IN CIVIL ACTION. Upon the trial of any action authorized by this chapter, the defendant is deemed not to have procured the proper license unless he either produces it or proves that he did procure it; but he may plead in bar of the action a recovery against him and the payment by him in a civil action of the proper license tax, together with the damages and costs.
History:
[63-2308, added 1995, ch. 206, sec. 2, p. 703.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 23 - LICENSE TAXES › Section 63-2309 - PENALTY FOR VIOLATIONS.

63-2309. PENALTY FOR VIOLATIONS. Anyone failing to comply with any of the provisions of this chapter shall be guilty of a misdemeanor and upon conviction thereof shall be subject to a fine not exceeding three hundred dollars ($300) or imprisonment in the county jail for not to exceed six (6) months or by both such fine and imprisonment.
History:
[63-2309, added 1995, ch. 206, sec. 2, p. 703.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 24 - FUELS TAX › Section 63-2403 - RECEIPT OF MOTOR FUEL — DETERMINATION.

63-2403. RECEIPT OF MOTOR FUEL — DETERMINATION. Motor fuel is received as follows:
(1) (a) Motor fuel produced, refined, manufactured, blended or compounded by any person or stored at a pipeline terminal in this state by any person is received by that person when it is loaded into tank cars, tank trucks, tank wagons or other types of transportation equipment or when it is placed into any tank or other container from which sales or deliveries not involving transportation are made.
(b) Motor fuel is received by a person other than the person designated in subsection (1)(a) of this section in the following circumstances:
(i) Motor fuel delivered from a pipeline terminal in this state to a licensed distributor is received by the licensed distributor to whom it is first delivered.
(ii) Motor fuel delivered to a person who is not a licensed distributor for the account of a person that is so licensed, is received by the licensed distributor for whose account it is shipped.
(2) Notwithstanding the provisions of subsection (1) above, motor fuel shipped or delivered from a refinery or pipeline terminal to another refinery or pipeline terminal, is not received by reason of that shipment or delivery.
(3) Any product other than motor fuel that is blended to produce motor fuel other than at a refinery or pipeline terminal in this state is received by the person who is the owner of the blended fuel after the blending is completed.
(4) (a) Motor fuel imported into this state, other than fuel placed in storage at a refinery or pipeline terminal in this state, is received at the time the fuel arrives in this state by the person who is, at the time of arrival, the owner of the fuel.
(b) Motor fuel imported into this state by a licensed distributor and delivered directly to a person not a licensed distributor is received by the licensed distributor importing that fuel into this state at the time the fuel arrives in this state.
(c) Fuel arrives in this state at the time it crosses the border of this state.
History:
[63-2403, added 1983, ch. 158, sec. 4, p. 443; am. 1997, ch. 85, sec. 1, p. 204; am. 2002, ch. 174, sec. 4, p. 512.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 24 - FUELS TAX › Section 63-2404 - METHOD OF MEASUREMENT OF GALLONS RECEIVED.

63-2404. METHOD OF MEASUREMENT OF GALLONS RECEIVED. Motor fuels and other petroleum products received by distributors shall be reported under rules prescribed by the state tax commission, and be based upon consistent methods, generally recognized and accepted for motor fuels tax accounting purposes, in respect to gallonage, stock transfers and stock accounting records.
History:
[63-2404, added 1983, ch. 158, sec. 4, p. 444; am. 2011, ch. 6, sec. 2, p. 16.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]