2005 Idaho Code - 63-2424 — GASEOUS FUELS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2424.  GASEOUS FUELS. (1) In the case of special fuels which are in a
gaseous form, the commission shall provide by rule the method to be used for
converting the measurement of the fuel to the equivalent of gallons for the
purpose of applying tax rates. The method provided shall cause the tax rate
provided in section 63-2402, Idaho Code, to apply to an amount of gaseous
fuels having energy equal to one (1) gallon of gasoline.
    (2)  As an alternative to the provisions of subsection (1) of this
section, an annual fee in lieu of the excise tax may be collected on a vehicle
powered by gaseous fuels. The rate of the fee shall be based on the following
schedule for all types of gaseous fuels as adjusted by the formula for
proration set out below. The permits shall be sold by gaseous fuels vendors
dispensing gaseous fuels into motor vehicles.
       VEHICLE TONNAGE (GVW)           FEE
              0 --  8,000            $ 60.00
          8,001 -- 16,000            $ 89.00
         16,001 -- 26,000            $179.00
         26,001 and above            $208.00
Permits for vehicles which are converted to gaseous fuels after the first of
July in any year shall have the fee prorated for the appropriate number of
months until renewal. The commission shall provide by rule the method to be
used for converting the measurement of fuel to the equivalent of gallons for
the purpose of applying increases in tax rates after this law becomes
effective. A decal issued by the commission shall be displayed in any vehicle
for which a permit is issued hereunder as evidence that the annual fee has
been paid in lieu of the fuel tax. This decal shall be displayed in a
conspicuous place.