US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2425.  DYED FUEL AND OTHER UNTAXED FUEL PROHIBITED FOR USE ON A
HIGHWAY. (1) Except as provided in subsection (2) of this section, no person
shall operate a motor vehicle on a highway in this state if the fuel supply
tanks of the vehicle contain diesel fuel which has been dyed or marked under
the provisions of 26 U.S.C. 4082 and regulations adopted thereunder, or under
the clean air act and regulations adopted thereunder, or contain other motor
fuel on which the tax under section 63-2402, Idaho Code, has not been paid.
    (2)  The following vehicles may use dyed fuel on the highway but are
subject to the tax under section 63-2402, Idaho Code, unless exempt under
other provisions of this chapter:
    (a)  State and local government vehicles;
    (b)  Any vehicles which may use dyed fuel on the highway under the
    provisions of 26 U.S.C. 4082 or regulations adopted thereunder.