Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES
Section 35.01.05.137 - INSTATE PIPELINE TERMINAL, PRODUCTION TERMINAL, AND STORAGE REPORTS

01. Monthly Reports. Every instate pipeline terminal operator and production terminal operator will file with the Tax Commission a monthly tax report, in gross gallons, with supporting detailed schedules on forms and in a manner prescribed by the Tax Commission. The pipeline terminal operator and production terminal operator must keep detailed inventory records. The pipeline terminal operator and production terminal operator will report the quantity of motor fuels and other petroleum products received during the month including a listing of each person from inside or outside Idaho supplying motor fuels and other petroleum products to the pipeline terminal or production terminal. Such reports must contain a declaration by the person filing the report that the statements contained therein are true and are made under penalties of perjury. The report will include such information as the Tax Commission may require. (3-31-22)

02. Machine Tabulated Data. Machine tabulated data is accepted in lieu of detailed schedules on Tax Commission provided forms but only if the data is in the same format as shown on the required schedules. Before any other format may be used, the terminal operator must make a written request to the Tax Commission with a copy of the format and must be granted written authorization to use that format. (3-31-22)