2005 Idaho Code - 63-2408 — AIRCRAFT ENGINE FUEL TAX

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2408.  AIRCRAFT ENGINE FUEL TAX. (1) An excise tax is hereby imposed on
all aircraft engine fuel received in this state. The tax is to be paid by the
distributor, and measured by the total number of gallons received by him, at
the rate of five and one-half cents (5 1/2¢) per gallon of aviation gasoline,
and four and one-half cents (4 1/2¢) per gallon of jet fuel. The tax, together
with any penalty and/or interest due, shall be remitted with the monthly
distributor's report required in section 63-2406, Idaho Code.
    (2)  For gasoline, other than aircraft engine fuel, used in aircraft
engines, the refund of gasoline tax provided in section 63-2410, Idaho Code,
shall be the amount of gasoline tax paid less the aviation gasoline fuel tax
required in this section.
    (3)  A tax is hereby imposed on fuel which is placed into the fuel supply
tank of aircraft in this state on which tax is not collected under subsection
(1) of this section, the tax shall be payable at the rate established in
subsection (1) of this section, to the commission by the user or consumer of
the fuels and shall be a debt owing to the state until it is paid. The tax
shall be imposed without regard to whether the fuel is used in the performance
of a government contract.