Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES
Section 35.01.05.003 - INCORPORATION BY REFERENCE

01. Income Tax Administration and Enforcement Rules. These rules incorporate the sections of IDAPA 35.02.01, "Tax Commission Administration and Enforcement Rules."

02. IFTA. These rules incorporate the IFTA governing documents: the IFTA Articles of Agreement (revised January 1, 2017), the IFTA Procedures Manual (revised January 1, 2017), and the IFTA Audit Manual (revised January 1, 2017). IFTA is an international agreement between jurisdictions to encourage use of the highway system by uniformly administering fuels use tax laws. The IFTA governing documents are equally binding on all IFTA member jurisdictions and licensees. Motor fuels users licensed or required to be licensed to operate under an Idaho IFTA license must comply with all applicable rules contained in these rules. These documents can be found on the IFTA website at http://www.iftach.org.

03. IRP. These rules incorporate the IRP governing documents: The IRP Plan (revised July 1, 2016) and IRP Audit Procedures Manual (revised January 1, 2016). IRP is an international registration reciprocity agreement. The documents are included to aid the Tax Commission in complying with IRP registration application audits authorized in Chapter 4, Title 49, Idaho Code. These documents can be found on the IRP website at http://www.irponline.org.