US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2401.  DEFINITIONS. In this chapter:
    (1)  "Aircraft engine fuel" means:
    (a)  Aviation gasoline, defined as any mixture of volatile hydrocarbons
    used in aircraft reciprocating engines; and
    (b)  Jet fuel, defined as any mixture of volatile hydrocarbons used in
    aircraft turbojet and turboprop engines.
    (2)  "Biodiesel" means any fuel or mixture of fuels that is:
    (a)  Derived in whole or in part from agricultural products or animal fats
    or the wastes of such products; and
    (b)  Suitable for use as fuel in diesel engines.
    (3)  "Bond" means:
    (a)  A surety bond, in an amount required by this chapter, duly executed
    by a surety company licensed and authorized to do business in this state
    conditioned upon faithful performance of all requirements of this chapter,
    including the payment of all taxes, penalties and other obligations
    arising out of the provisions of this chapter; or
    (b)  A deposit with the commission by any person required to be licensed
    pursuant to this chapter under terms and conditions as the commission may
    prescribe, of a like amount of lawful money of the United States or bonds
    or other obligations of the United States, the state of Idaho, or any
    county of the state; or
    (c)  An irrevocable letter of credit issued to the commission by a bank
    doing business in this state payable to the state upon failure of the
    person on whose behalf it is issued to remit any payment due under the
    provisions of this chapter.
    (4)  "Commercial motor boat" means any boat, equipped with a motor, which
is wholly or partly used in a profit-making enterprise or in an enterprise
conducted with the intent of making a profit.
    (5)  "Commission" means the state tax commission of the state of Idaho.
    (6)  "Distributor" means any person who receives motor fuel in this state,
and includes a special fuels dealer. Any person who sells or receives gaseous
fuels will not be considered a distributor unless the gaseous fuel is
delivered into the fuel supply tank or tanks of a motor vehicle not then owned
or controlled by him.
    (7)  "Dyed fuel" means diesel fuel that is dyed pursuant to requirements
of the internal revenue service, or the environmental protection agency.
    (8)  "Exported" means delivered by truck or rail across the boundaries of
this state by or for the seller or purchaser from a place of origin in this
state.
    (9)  "Gasohol" means gasoline blended with ten percent (10%) or more of
anhydrous ethanol.
    (10) "Gasoline" means any mixture of volatile hydrocarbons suitable as a
fuel for the propulsion of motor vehicles or motor boats. "Gasoline" also
means aircraft engine fuels when used for the operation or propulsion of motor
vehicles or motor boats and includes gasohol, but does not include special
fuels.
    (11) "Highways" means every place of whatever nature open to the use of
the public as a matter of right for the purpose of vehicular travel which is
maintained by the state of Idaho or an agency or taxing subdivision or unit
thereof or the federal government or an agency or instrumentality thereof.
Provided, however, if the cost of maintaining a roadway is primarily borne by
a special fuels user who operates motor vehicles on that roadway pursuant to a
written contract during any period of time that a special fuels tax liability
accrues to the user, such a roadway shall not be considered a "highway" for
any purpose related to calculating that user's special fuels' tax liability or
refund.
    (12) "Idling" means the period of time greater than twenty-five hundredths
(.25) of an hour when a motor vehicle is stationary with the engine operating
at less than one thousand two hundred (1,200) revolutions per minute (RPM),
without the power take-off (PTO) unit engaged, with the transmission in the
neutral or park position, and with the parking brake set.
    (13) "Imported" means delivered by truck or rail across the boundaries of
this state by or for the seller or purchaser from a place of origin outside
this state.
    (14) "International fuel tax agreement" and "IFTA" mean the international
fuel tax agreement required by the intermodal surface transportation
efficiency act of 1991, Public Law 102-240, 105 Stat. 1914, and referred to in
title 49, U.S.C., section 31701, including subsequent amendments to that
agreement.
    (15) "Jurisdiction" means a state of the United States, the District of
Columbia, a province or territory of Canada, or a state, territory or agency
of Mexico in the event that the state, territory or agency participates in the
international fuel tax agreement.
    (16) "Licensed distributor" means any distributor who has obtained a
license under the provisions of section 63-2427A, Idaho Code.
    (17) "Motor fuel" means gasoline, special fuels, aircraft engine fuels or
any other fuels suitable for the operation or propulsion of motor vehicles,
motor boats or aircraft.
    (18) "Motor vehicle" means every self-propelled vehicle designed for
operation, or required to be licensed for operation, upon a highway.
    (19) "Person" means any individual, firm, fiduciary, copartnership,
association, limited liability company, corporation, governmental
instrumentality including the state and all of its agencies and political
subdivisions, or any other group or combination acting as a unit, and the
plural as well as the singular number, unless the intent to give a more
limited meaning is disclosed by the context. Whenever used in any clause
prescribing and imposing a fine or imprisonment, or both, the term "person" as
applied to an association means the partners or members, and as applied to
corporations, the officers.
    (20) "Recreational vehicle" means a snowmobile as defined in section
67-7101, Idaho Code; a motor driven cycle or motorcycle as defined in section
49-114, Idaho Code; any recreational vehicle as defined in section 49-119,
Idaho Code; and an all-terrain vehicle as defined in section 67-7101, Idaho
Code.
    (21) "Retail dealer" means any person engaged in the retail sale of motor
fuels to the public or for use in the state.
    (22) "Special fuels" means:
    (a)  All fuel suitable as fuel for diesel engines;
    (b)  A compressed or liquified gas obtained as a byproduct in petroleum
    refining or natural gasoline manufacture, such as butane, isobutane,
    propane, propylene, butylenes, and their mixtures; and
    (c)  Natural gas, either liquid or gas, and hydrogen, used for the
    generation of power for the operation or propulsion of motor vehicles.
    (23) "Special fuels dealer" means "distributor" under subsection (6) of
this section.
    (24) "Special fuels user" means any person who uses or consumes special
fuels for the operation or propulsion of motor vehicles owned or controlled by
him upon the highways of this state.
    (25) "Use" means either:
    (a)  The receipt, delivery or placing of fuels by a licensed distributor
    or a special fuels dealer into the fuel supply tank or tanks of any motor
    vehicle not owned or controlled by him while the vehicle is within this
    state; or
    (b)  The consumption of fuels in the operation or propulsion of a motor
    vehicle on the highways of this state.