2005 Idaho Code - 63-2410 — REFUND OF GASOLINE TAX PROCEDURE

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2410.  REFUND OF GASOLINE TAX PROCEDURE. (1) Any person who shall
purchase fifty (50) gallons or more, and use the gasoline in motor vehicles
operated on highways outside of the state of Idaho where a duplicate tax is
assessed for the same gasoline, shall be entitled to refund when a claim is
presented to the commission in the manner required in subsection (5)(c) of
this section. Claimant shall present to the commission a statement accompanied
by a verification of the use determined by an audit of his operations
conducted as prescribed by the tax commission; or his claim may be verified by
the filing of a receipt or proof showing the payment of tax on the gasoline
used in any other state.
    (2)  Any person who shall purchase within any one (1) calendar year fifty
(50) gallons or more of gasoline used for the purposes described in this
subsection shall be entitled to be refunded the amount of gasoline tax
previously paid on that gasoline. Exempt uses are:
    (a)  Operating stationary gasoline engines;
    (b)  Propelling equipment or vehicles which are not licensed to be
    operated on a highway;
    (c)  Operating commercial motor boats; and
    (d)  Propelling an all-terrain vehicle that is not required to be
    registered pursuant to chapter 4, title 49, Idaho Code, or chapter 71,
    title 67, Idaho Code.
    (3)  No refund of gasoline tax shall be allowed for any gasoline which is:
    (a)  Used in motor vehicles required to be licensed or used in any motor
    vehicle exempt from registration by reason of the ownership or residence;
    or
    (b)  Aircraft engine fuel placed in aircraft, provided however, if tax has
    been paid at the rate provided in section 63-2405, Idaho Code, on any
    motor fuel placed in the fuel supply tank of an aircraft the user of the
    fuel may apply for a refund of the difference  between the tax paid on the
    fuel and the tax imposed in section 63-2408, Idaho Code; or
    (c)  Used in recreational vehicles except all-terrain vehicles exempted as
    provided in subsection (2)(d) of this section; or
    (d)  Used in noncommercial motor boats or in boats operated by a
    governmental entity.
    (4)  Any licensed distributor paying the gasoline tax and/or aircraft
engine fuel tax to the state of Idaho erroneously shall be allowed a credit or
refund of the amount of tax paid by him if a written claim for refund is filed
with the commission within three (3) years after the date those taxes were
paid. Such credit or refund shall include interest at the rate established in
section 63-3045, Idaho Code, computed from the date taxes to be refunded or
credited were paid to the commission.
    (5)  (a) All claims for refund of gasoline taxes arising under subsection
    (1), (2) or (3)(b) of this section shall be filed in conjunction with the
    claimant's income tax return due pursuant to chapter 30, title 63, Idaho
    Code. The gasoline tax refund claimed shall be tax paid on gasoline
    actually purchased during the taxable year to which the income tax return
    relates. The gasoline tax refund due shall be offset against any other
    taxes, penalties or interest due before any balance is refunded by the
    commission to the claimant. Subject to a limitation as to the amount of
    refund to be claimed as the commission may provide by rule, refund claims
    may be submitted and paid on a monthly basis and reconciled on the income
    tax return when it is filed.
    (b)  If a claimant is not required to file an income tax return, the
    refund claim shall be made on forms and in the manner as the commission
    may provide. The claim shall relate to taxes paid on gasoline actually
    purchased in the calendar year preceding the filing and the claim shall be
    due on or before April 15 following the close of the calendar year.
    (c)  Claims for refunds under subsection (1) or (2) of this section shall
    be filed in the manner prescribed in section 63-3072, Idaho Code. Such
    credit or refund shall include interest at the rate established in section
    63-3045, Idaho Code, computed from sixty (60) days following the later of
    the due date of the claimed refund under subsection (5)(a) or (5)(b) of
    this section or the filing of the claim. No refund shall be paid under
    this section unless a written claim for such refund has been filed with
    the commission within three (3) years after the due date, including
    extensions, of the income tax return in regard to which the claim relates
    or the due date of the claim established in paragraph (b) of this
    subsection (5).
    (d)  The commission may require that all claims be accompanied by the
    original signed invoice or invoices issued to the claimant, showing the
    total amount of gasoline on which a refund is claimed and the reason, the
    amount of the tax and any additional information required by the
    commission. Each separate delivery shall constitute a purchase and a
    separate invoice shall be prepared, at least in duplicate, to cover the
    delivery. All invoices, except those prepared by a computer or similar
    machine, shall be prepared in ink or double-spaced carbon shall be used
    between the original and first duplicate.
    (6)  (a) Should the commission find that the claim contains errors, it may
    correct the claim and approve it as corrected, or the commission may
    require the claimant to file an amended claim. The commission may require
    any person who makes a claim for refund to furnish a statement under oath,
    giving his occupation, description of the machine or equipment in which
    the gasoline was used, the place where used and any other  information as
    the commission may require. If the commission determines that any claim
    has been fraudulently presented, or is supported by an invoice or invoices
    fraudulently made or altered, or that any statement in the claim or
    affidavit is willfully false and made for the purpose of misleading, the
    commission may reject the claim in full. If the claim is rejected, the
    commission may suspend the claimant's right to any refund for purchases
    made during a period not to exceed one (1) year beginning with the date
    the rejected claim was filed, and it shall take all other action deemed
    appropriate.
    (b)  The commission has authority, in order to establish the validity of
    any claim, to examine the books and records of the claimant for that
    purpose, and failure of the claimant to accede to the demand for the
    examination may constitute a waiver of all rights to the refund claimed.
    (7)  In the event of the loss or destruction of the original invoice or
invoices, the person claiming a refund may submit a duplicate copy of the
invoice certified by the vendor, but payment based on the duplicate invoice
shall not be made until one (1) year after the date on which the gasoline was
purchased.