US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2427B.  LICENSED GASEOUS FUELS DISTRIBUTORS -- REPORTS. (1)  In lieu of
the distributor's license required by section 63-2427A, Idaho Code, the
commission may issue a gaseous fuels distributor's license to a distributor
who applies for the license and who does not deal in fuel, other than gaseous
fuels, except fuel which is either:
    (a)  Motor fuel on which any tax due under this chapter has previously
    been imposed upon a licensed distributor; or
    (b)  Dyed fuel upon which the transfer fee imposed in section 41-4909,
    Idaho Code, has been imposed upon a licensed distributor.
    (2)  Licensed gaseous fuels distributors shall, not later than the last
day of each calendar month or for such other reporting period as the
commission may authorize, render to the commission an accurate report of all
gaseous fuels that are subject to tax under this chapter during the preceding
reporting period. The report shall be made in the manner and on forms required
by the commission and shall include such other information as the commission
may require for the proper administration of this chapter.