2005 Idaho Code - 63-2403 — RECEIPT OF MOTOR FUEL -- DETERMINATION

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2403.  RECEIPT OF MOTOR FUEL -- DETERMINATION. Motor fuel is received
as follows:
    (1)  (a) Motor fuel produced, refined, manufactured, blended or compounded
    by any person or stored at a pipeline terminal in this state by any person
    is received by that person when it is loaded into tank cars, tank trucks,
    tank wagons or other types of transportation equipment or when it is
    placed into any tank or other container from which sales or deliveries not
    involving transportation are made.
    (b)  Motor fuel is received by a person other than the person designated
    in subsection (1)(a) of this section in the following circumstances:
         (i)  Motor fuel delivered  from a pipeline terminal in this state to
         a licensed distributor is received by the licensed distributor to
         whom it is first delivered.
         (ii) Motor fuel delivered to a person who is not a licensed
         distributor for the account of a person that is so licensed, is
         received by the licensed distributor for whose account it is shipped.
    (2)  Notwithstanding the provisions of subsection (1) above, motor fuel
shipped or delivered from a refinery or pipeline terminal to another refinery
or pipeline terminal, is not received by reason of that shipment or delivery.
    (3)  Any product other than motor fuel that is blended to produce motor
fuel other than at a refinery or pipeline terminal in this state is received
by the person who is the owner of the blended fuel after the blending is
completed.
    (4)  (a) Motor fuel imported into this state, other than fuel placed in
    storage at a refinery or pipeline terminal in this state, is received at
    the time the fuel arrives in this state by the person who is, at the time
    of arrival, the owner of the fuel.
    (b)  Motor fuel imported into this state by a licensed distributor and
    delivered directly to a person not a licensed distributor is received by
    the licensed distributor importing that fuel into this state at the time
    the fuel arrives in this state.
    (c)  Fuel arrives in this state at the time it crosses the border of this
    state.