2005 Idaho Code - 63-2407 — DEDUCTIONS AUTHORIZED

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2407.  DEDUCTIONS AUTHORIZED. Each licensed distributor shall deduct
from his monthly report:
    (1)  Motor fuel exported from this state other than in the supply tanks of
motor vehicles, motor boats or aircraft when supported by a shipping document,
an invoice signed by the purchaser, or other proper documents approved by the
commission but only if:
    (a)  The purchaser is not a licensed distributor and the seller can
    establish that any tax due in the jurisdiction to which the motor fuel is
    destined is paid; or
    (b)  The purchaser is a licensed distributor in the jurisdiction to which
    the motor fuel is destined.
    (2)  Motor fuel returned to a licensed distributor's refinery or pipeline
terminal storage when supported by proper documents approved by the
commission.
    (3)  Motor fuel lost or destroyed by fire, lightning, flood, tornado,
windstorm, explosion, or other accidental casualty, after presenting to the
commission satisfactory proof of loss.
    (4)  The number of gallons which would be equal to one percent (1%) of the
total number of gallons received during the reporting period, less the total
number of gallons deducted under subsections (1) through (3) of this section,
which credit is granted to the licensed distributor to reimburse him for the
expense incurred on behalf of the state of Idaho in collecting and remitting
motor fuel tax moneys, maintaining necessary records for the state, preparing
necessary reports and remittances in compliance with this chapter, and for
loss from evaporation, handling, spillage and shrinkage, except losses caused
by casualty as provided in subsection (3) of this section. The licensed
distributor may, in addition to the above, deduct the number of gallons equal
to one percent (1%) of the total number of gallons received during the
preceding calendar month, less the total number of gallons deducted under
subsections (1) through (3) of this section, to cover shrinkage, evaporation,
spillage and handling losses of a retail dealer. The latter deductions are to
be allowed only upon filing with the commission satisfactory evidence as may
be prescribed by it indicating the credit allowance has been made in favor of
the retail dealer or paid to him. The evidence shall be submitted together
with the report wherein this portion of the deduction is claimed. A licensed
distributor who sells and delivers motor fuel directly to the consumer and not
for resale shall, with respect to those sales, be deemed a retail dealer for
the purposes of this section.
    (5)  Motor fuel sold to the Idaho national guard for use in aircraft and
in vehicles used off public highways provided, however, such deduction is
supported by an exemption certificate signed by an authorized officer of the
Idaho national guard.
    (6)  For sales made on or after July 1, 1995, taxes previously paid on
gallons represented by accounts found to be worthless and actually charged-off
for income tax purposes may be credited upon a subsequent payment of the tax
provided in this chapter or, if no such tax is due, refunded. If such accounts
are thereafter collected, the tax per gallon shall be paid based upon the
amount actually received divided by the price per gallon of the original sale
multiplied by the appropriate tax rate.
    (7)  In the case of motor fuel received during the reporting period and
included in the report that is:
    (a)  Gasohol, deduct the number of gallons of denatured anhydrous ethanol
    contained in the gasohol.
    (b)  Biodiesel, in whole or in part, deduct the number of gallons of
    agricultural products or animal fats or the wastes of such products
    contained in the fuel.
The deduction provided in this subsection shall not exceed ten percent (10%)
of (i) the volume of gasohol reported on the report or (ii) the special fuel
which is or contains biodiesel.