36 chapters · 712 sections in this title.
Idaho Code § 63-2401 DEFINITIONS
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63-2401. DEFINITIONS. In this chapter: (1) "Aircraft engine fuel" means: (a) Aviation gasoline, defined as any mixture of volatile hydrocarbons used in aircraft reciprocating engines; and (b) Jet fuel, defined as any mixture of volatile hydrocarbons used in aircraft turbojet and …
Idaho Code § 63-2402 IMPOSITION OF TAX UPON MOTOR FUEL
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63-2402. IMPOSITION OF TAX UPON MOTOR FUEL. (1) A tax is hereby imposed upon the distributor who receives motor fuel in this state. The legal incidence of the tax imposed under this section is borne by the distributor. The tax becomes due and payable upon receipt of the motor fue…
Idaho Code § 63-2403 RECEIPT OF MOTOR FUEL -- DETERMINATION
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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 in…
Idaho Code § 63-2404 METHOD OF MEASUREMENT OF GALLONS RECEIVED
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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 …