There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 63-2404 — METHOD OF MEASUREMENT OF GALLONS RECEIVED
TITLE 63 REVENUE AND TAXATION CHAPTER 24 FUELS TAX 63-2404. METHOD OF MEASUREMENT OF GALLONS RECEIVED. Gasoline and/or aircraft engine fuel received by distributors shall be reported under rules and regulations prescribed by the commission, and be based upon consistent methods, generally recognized and accepted for gasoline and/or aircraft engine fuel tax accounting purposes, in respect to gallonage, stock transfers and stock accounting records.
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