Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES
Section 35.01.05.300 - ADMINISTRATION, RULES AND DELEGATION OF AUTHORITY
Universal Citation: ID Admin Code 35.01.05.300
Current through September 2, 2024
Section 63-2442, Idaho Code
Transportation Department Personnel as Deputies of the Tax Commission. Pursuant to the authority of Sections 63- 2434 and 63-2442, Idaho Code, those individuals employed by the Idaho Transportation Department in the operation of stationary or mobile Ports of Entry are designated as deputies of the Tax Commission for exercising the powers necessary to enforce the provisions of the special fuels tax laws. Such authority includes exercise of the powers described in Rule 400 of these rules.
Effective March 31, 2022
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