2005 Idaho Code - 63-2406 — DISTRIBUTOR REPORTS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2406.  DISTRIBUTOR REPORTS. (1) Each distributor 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
motor fuel received by him in this state during the preceding reporting
period. The report shall be made in the manner and on forms required by the
commission.
    (2)  The distributor's report shall include:
    (a)  An itemized statement of the total number of gallons of motor fuel
    received during the preceding calendar month; and
    (b)  Other information as the commission may require for the proper
    administration of this chapter.
    (3)  The report shall be accompanied by a remittance of the tax shown to
be due on the report together with any applicable interest and penalty, unless
the amounts due are paid by electronic funds transfer in the manner provided
by section 67-2026, Idaho Code.
    (4)  Any distributor required to pay the tax imposed by this chapter who
fails to pay such tax shall be liable to the commission for the amount of tax
not remitted plus any applicable penalty or interest. The commission may
collect such amounts in the manner provided in section 63-2434, Idaho Code.