2005 Idaho Code - 63-2423 — CREDITS AND REFUNDS TO CONSUMERS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2423.  CREDITS AND REFUNDS TO CONSUMERS. (1) Any person who has paid
his special fuels tax directly to the vendor from whom it was purchased shall
be refunded the amount of:
    (a)  Except as provided in subsection (2) of this section, any special
    fuels tax paid on special fuels used for purposes other than operation or
    propulsion of motor vehicles upon the highways in the state of Idaho;
    (b)  Any tax paid on special fuels used in motor vehicles owned or leased
    and operated by an instrumentality of the federal government or of the
    state of Idaho, including the state and all of its political subdivisions;
    (c)  Any tax paid on special fuels used in motor vehicles to which gaseous
    special fuel is delivered and which displays a valid gaseous special fuels
    permit under section 63-2424, Idaho Code;
    (d)  Any special fuels tax paid on special fuels exported for use outside
    the state of Idaho. Special fuels carried from the state in the fuel tank
    of a motor vehicle will not be deemed to be exported from the state unless
    it is subject to a like or similar tax in the jurisdiction to which it is
    taken and that tax is actually paid to the other jurisdiction; and
    (e)  Any tax, penalty or interest erroneously or illegally paid or
    collected.
    (2)  No refund of special fuels tax shall be paid on:
    (a)  Special fuels used in a recreational vehicle; or
    (b)  Special fuels used in noncommercial motor boats or in motor boats
    operated by a governmental entity; or
    (c)  Special fuels used while idling a registered motor vehicle, pursuant
    to the definition of "idling" as provided in section 63-2401, Idaho Code.
    (3)  Refunds authorized in this section shall be claimed in the same
manner as applies to refunds of gasoline tax under section 63-2410, Idaho
Code, and shall be subject to interest computed pursuant to subsection (5) of
that section.