2005 Idaho Code - 63-2402 — IMPOSITION OF TAX UPON MOTOR FUEL

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2402.  IMPOSITION OF TAX UPON MOTOR FUEL. (1) A tax is hereby imposed
upon the receipt of motor fuel in this state by any distributor receiving
motor fuel upon which the tax imposed by this section has not previously been
paid. The tax shall be imposed without regard to whether use is on a
governmental basis or otherwise, unless exempted by this chapter.
    (2)  The tax imposed in this section shall be at the rate of twenty-five
cents (25¢) per gallon of motor fuel received. This tax shall be subject to
the exemptions, deductions and refunds set forth in this chapter. The tax
shall be paid by distributors upon the distributor's receipt of the motor fuel
in this state.
    (3)  Any person coming into this state in a motor vehicle may transport in
the manufacturer's original tank of that vehicle, for his own use only, not
more than thirty (30) gallons of motor fuel for the purpose of operating that
motor vehicle, without complying with the provisions of this chapter.
    (4)  The tax imposed in subsection (1) of this section does not apply to:
    (a)  Special fuels that have been dyed at a refinery or terminal under the
    provisions of 26 U.S.C. section 4082 and regulations adopted thereunder,
    or under the clean air act and regulations adopted thereunder except as
    provided in section 63-2425, Idaho Code; or
    (b)  Special fuel dispensed into a motor vehicle which uses gaseous
    special fuels and which displays a valid gaseous special fuels permit
    under section 63-2424, Idaho Code; or
    (c)  Special fuels that are gaseous special fuels, as defined in section
    63-2401, Idaho Code, except that part thereof that is delivered into the
    fuel supply tank or tanks of a motor vehicle; or
    (d)  Aircraft engine fuel subject to tax under section 63-2408, Idaho
    Code.