Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES
- Section 35.01.05.000 - LEGAL AUTHORITY
- Section 35.01.05.001 - TITLE AND SCOPE
- Section 35.01.05.002 - ADMINISTRATIVE APPEALS
- Section 35.01.05.003 - INCORPORATION BY REFERENCE
- Section 35.01.05.004. - 009 - RESERVED
- Section 35.01.05.010 - DEFINITIONS
- Section 35.01.05.011. - 109 - RESERVED
- Section 35.01.05.110 - CALCULATION OF MOTOR FUELS TAX ON GASEOUS SPECIAL FUELS
- Section 35.01.05.111. - 129 - RESERVED
- Section 35.01.05.130 - DISTRIBUTOR'S FUEL TAX REPORTS
- Section 35.01.05.131 - REQUIREMENT TO FILE MOTOR FUELS DISTRIBUTOR REPORTS ELECTRONICALLY
- Section 35.01.05.132 - LICENSED GASEOUS SPECIAL FUELS DISTRIBUTOR'S REPORTS
- Section 35.01.05.133. - 134 - RESERVED
- Section 35.01.05.135 - QUALIFIED CONSUMERS
- Section 35.01.05.136 - RESERVED
- Section 35.01.05.137 - INSTATE PIPELINE TERMINAL, PRODUCTION TERMINAL, AND STORAGE REPORTS
- Section 35.01.05.138. - 140 - RESERVED
- Section 35.01.05.141 - FUEL DISTRIBUTOR CREDIT AND REFUND CLAIMS
- Section 35.01.05.142. - 149 - RESERVED
- Section 35.01.05.150 - FUEL SALE DOCUMENTATION REQUIRED
- Section 35.01.05.151. - 169 - RESERVED
- Section 35.01.05.170 - INFORMATION ON DYED AND UNDYED DIESEL FUEL
- Section 35.01.05.171 - MOTOR FUELS EXEMPTION FROM SALES TAX
- Section 35.01.05.172. - 184 - RESERVED
- Section 35.01.05.185 - AUTHORITY TO GIVE THE CONSENT TO JURISDICTION OF IDAHO COURTS
- Section 35.01.05.186. - 229 - RESERVED
- Section 35.01.05.230 - MOTOR FUELS SUBJECT TO USE TAX - REPORTING
- Section 35.01.05.231. - 249 - RESERVED
- Section 35.01.05.250 - REFUND CLAIMS - REPORTING
- Section 35.01.05.251. - 269 - RESERVED
- Section 35.01.05.270 - REFUND CLAIMS - GENERAL AND BULK DOCUMENTATION
- Section 35.01.05.271. - 289 - RESERVED
- Section 35.01.05.290 - MOTOR VEHICLES REFUND CLAIMS - NONTAXABLE MILES
- Section 35.01.05.291 - RESERVED
- Section 35.01.05.292 - REFUND CLAIMS - POWER TAKE-OFF (PTO) AND AUXILIARY ENGINES
- Section 35.01.05.293. - 299 - RESERVED
- Section 35.01.05.300 - ADMINISTRATION, RULES AND DELEGATION OF AUTHORITY
- Section 35.01.05.301. - 309 - RESERVED
- Section 35.01.05.310 - EXEMPTION FROM REQUIREMENT FOR BONDS
- Section 35.01.05.311 - IFTA LICENSE BOND
- Section 35.01.05.312. - 319 - RESERVED
- Section 35.01.05.320 - RECORDS RETENTION REQUIREMENTS
- Section 35.01.05.321. - 399 - RESERVED
- Section 35.01.05.400 - IFTA LICENSING AND SPECIAL FUELS PERMITTING
- Section 35.01.05.401. - 419 - RESERVED
- Section 35.01.05.420 - DOCUMENTATION FOR IFTA LICENSEE REPORTING
- Section 35.01.05.421 - DOCUMENTATION FOR IDAHO REGISTRANTS
- Section 35.01.05.422 - DOCUMENTATION FOR IDAHO FULL FEE REGISTRANTS
- Section 35.01.05.423. - 499 - RESERVED
- Section 35.01.05.500 - IDAHO CLEAN WATER TRUST FUND TRANSFER FEE
- Section 35.01.05.501 - TRANSFER FEE REINSTATED
- Section 35.01.05.502. - 509 - RESERVED
- Section 35.01.05.510 - APPLICATION AND REPORTING OF THE TRANSFER FEE
- Section 35.01.05.511. - 999 - RESERVED
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