Title 63 — REVENUE AND TAXATION

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 ex…

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 …

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…

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 int…

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 …

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 a…

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 …

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 purcha…

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…

63-2410. Refund of gasoline tax procedure. (1) Any person who purchases fifty (50) gallons or more, and uses the gasoline in motor vehicles operated on highways outside of the state of Idaho where a duplicate tax is assessed for the same gasoline, will be entitled to a refund whe…

63-2412. Distribution of tax revenues from tax on gasoline and aircraft engine fuel. (1) The revenues received from the taxes imposed by sections 63-2402 and 63-2421, Idaho Code, upon the receipt or use of gasoline, and any penalties, interest, or deficiency additions, shall be d…

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 th…

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 lice…

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 fue…

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 …

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 be…

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.

63-2427A. motor fuel Distributor license. (1) It is unlawful for a person to act as a motor fuel distributor without a motor fuel distributor license. A person required to obtain such license is the first receiver of taxable motor fuel in Idaho. A person is not required to obtain…

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 …

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 licens…

63-2428. Bonding. (1) At the time an application for a motor fuel distributor license under section 63-2427A, Idaho Code, is submitted to the commission, the applicant shall file a bond with the commission conditioned upon faithful performance of all of the requirements of this c…

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…

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.

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 preve…

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 6…

63-2436. Reports of importations by carrier — Contents. The commission may require any railroad or other common carrier, or contract carrier, or any person, other than a licensee, who makes delivery in this state of any motor fuels to report in writing to the commission, not late…

63-2437. Instate pipeline terminal and storage reports. The commission may require a monthly report from each pipeline terminal located in this state not later than the last day of the next succeeding calendar month. The commission may require information in the report to include…

63-2438. International fuel tax agreement (IFTA) license. (1) It shall be unlawful for any person to consume special fuels in the operation or propulsion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight on the highways of this state unless such mot…

63-2439. Reports and payment by holders of an Idaho international fuel tax agreement (IFTA) license. (1) Each person issued an Idaho IFTA license as required under section 63-2438, Idaho Code, shall file with the commission in the manner and form prescribed by it, the tax report …

63-2440. Exemptions from international fuel tax agreement license and reports and temporary permits. (1) In lieu of obtaining an IFTA license, any person operating a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight, propelled by special fuels in this st…

63-2442. Exchange of information agreements. For the purpose of administering the provisions of this chapter, the commission and the Idaho transportation department may enter into such written agreements for the exchange of information or delegation of authority or both as the co…

63-2442A. International fuel tax agreement and other agreements between jurisdictions. (1) The commission may enter into cooperative agreements with other jurisdictions for exchange of information and auditing of distributors, dealers and users of motor fuels. The commission shal…

63-2444. Effect of tribal agreements. Taxes imposed by this chapter shall not apply to motor fuel that is the subject of an agreement authorized by section 67-4002, Idaho Code, to the extent provided by the agreement, but only if the agreement is signed by the governor and approp…

63-2450. violations in general. (1) It is unlawful for any person in the state of Idaho to: (a) Refuse or knowingly and intentionally fail to make and file any statement required by this chapter in the manner or within the time required; (b) Fail to pay any tax due or any fee req…

63-2455. specific violations. (1) It is unlawful for any person to operate a motor vehicle or consume any motor fuel in the propulsion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight on the highways of this state, except as provided in section 63-…

63-2460. penalties. (1) Any person who violates any provision of this chapter or who violates any provision of Idaho law relating to the assessment and collection of any unpaid tax or fee associated with this chapter is guilty of a misdemeanor, unless the violation is declared a …

63-2470. enforcement of licensing provisions. (1) A licensee may cancel his license at any time without prejudice, unless the commission has issued a notice of revocation letter to the licensee. If the licensee cancels his license after receiving a notice of revocation, then the …

63-2501. Purpose. It is the intent and purpose of this act to levy a tax on all cigarettes sold, used, consumed, handled or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes.

63-2502. Definitions. For the purpose of this act, unless otherwise required by the context: (a) The word "wholesaler" means and includes every person who purchases, sells or distributes cigarettes to other wholesalers or to retailers for the purpose of resale and "delivery selle…

63-2503. Permits. (1) It shall be unlawful for a person to act as a wholesaler of cigarettes without a permit. The permit shall be obtained by application to the state tax commission upon a form furnished by it, accompanied by a fee of fifty dollars ($50.00). The wholesaler permi…

63-2504. Qualifications of wholesalers. No wholesaler may be issued a permit or otherwise engage in and carry on business as a wholesaler of cigarettes until he first shall qualify under the rules promulgated by the state tax commission with reference to financial ability. Such r…

63-2505. Transportation of cigarettes. (1) It shall be unlawful for any person to transport into, export from or receive in this state or carry or move from place to place within this state, except as provided in this section, any cigarettes which do not have affixed thereto Idah…

63-2506. Imposition of tax. (1) On and after July 1, 2005, a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarettes is hereby imposed at the rate of fifty-seven cents (57¢) per package of twenty (20) cigarettes, which tax shall be…

63-2507. Stamps to be printed — Affixed to individual packages. The state tax commission is hereby authorized and required to design and have printed Idaho cigarette stamps which are to be affixed to each individual package of cigarettes, which stamps shall be in the amount of th…

63-2508. Stamps to be affixed by person first receiving cigarettes in state. No cigarettes may be purchased, sold, distributed, stored or held on hand or in possession of any person without Idaho stamps having been affixed thereto, within a reasonable time after receipt thereof. …

63-2509. Compensation for affixing stamps. On and after July 1, 2005, wholesalers shall be allowed as compensation for affixing stamps, three and three-tenths percent (3.3%) of the face value of the stamps purchased by them.

63-2510. Payment of tax — Returns — Accounting for stamps. (1) The cigarette taxes imposed in section 63-2506, Idaho Code, are due from the person required under section 63-2508, Idaho Code, to affix stamps, and are payable to the state tax commission monthly, together with the r…

63-2510A. Bonding. (1) At the time an application for a wholesaler’s license or permit, under section 63-2503, Idaho Code, is submitted to the state tax commission, the applicant shall file a bond, in such form as the commission may determine, conditioned upon faithful performanc…

63-2511. Records to be kept — Inspection. Each wholesaler of cigarettes shall keep and preserve for a period of four (4) years, records showing the purchase and sale of cigarettes, as well as separate invoices and records of stamps purchased. All records and stocks of cigarettes …

63-2512. Penalties. The penalties herein prescribed are not intended as exclusive, but are in addition and supplemental to any and all other existing remedies and procedures prescribed by law for the enforcement of the revenue laws of this state. (a) Any person who shall forge or…