2005 Idaho Code - 63-2421 — USE TAX -- RETURNS AND PAYMENT OF USE TAX BY CONSUMERS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2421.  USE TAX -- RETURNS AND PAYMENT OF USE TAX BY CONSUMERS. (1) For
the privilege of using the highways of this state, any person who consumes
motor fuels in a motor vehicle licensed or required to be licensed by the laws
of this state, or which is required to be licensed under the laws of another
jurisdiction and is operated on the highways of this state upon which the tax
imposed by section 63-2402, Idaho Code, has not been paid or is subject to
credit or refund under IFTA and which fuel is not exempted from tax by this
chapter, shall be liable for the tax.
    (2)  Except for motor vehicles licensed under IFTA or operating with a
temporary permit under section 49-432, Idaho Code, a person liable under
subsection (1) of this section shall report the amount of tax liability and
pay the taxes due in conjunction with his income or franchise tax return due
under the provisions of chapter 30, title 63, Idaho Code, in the manner and
form prescribed by the commission. Payment of motor fuels taxes shall be made
in conjunction with any other taxes due on that return and motor fuels taxes
due may be offset against refunds of any other taxes shown on the return to be
due the taxpayer.
    (3)  In the case of a person liable under subsection (1) of this section
other than one who consumes motor fuels in a motor vehicle described in the
exception in subsection (2) of this section and not required to file a return
under chapter 30, title 63, Idaho Code, the tax shall be paid annually, on a
calendar year basis, in the manner and form required by the commission. The
return and payment for each calendar year shall be due on or before April 15
of the immediately succeeding calendar year.
    (4)  In the case of a person liable under subsection (1) of this section
whose motor vehicles are licensed or required to be licensed under IFTA as
provided in sections 63-2438 and 63-2439, Idaho Code, or operating with a
temporary permit under section 49-432, Idaho Code, the tax shall be paid in
the manner required by those provisions.