Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES
Section 35.01.05.001 - TITLE AND SCOPE
Universal Citation: ID Admin Code 35.01.05.001
Current through August 31, 2023
01. Title. These rules are titled IDAPA 35.01.05, "Idaho Motor Fuels Tax Administrative Rules." (3-31-22)
02. Scope. These rules are construed to reach the full jurisdictional extent of the state of Idaho's authority for: (3-31-22)
a. Motor Fuels Tax.
The imposition of a motor fuel tax on each gallon of motor fuel received and on
the use of or other consumption of motor fuel in this state. This also includes
the administration of the International Fuel Tax Agreement (IFTA).
(3-31-22)
b. Transfer Fee. The
imposition of a transfer fee upon each gallon of petroleum or petroleum
products received and subject to the transfer fee as authorized by Chapter 49,
Title 41, Idaho Code. (3-31-22)
c.
Registration Records. The imposition of records requirements for International
Registration Plan (IRP) and Idaho Full Fee registration audits authorized by
Chapter 4, Title 49, Idaho Code. (3-31-22)
Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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