2005 Idaho Code - 63-2427A — DISTRIBUTOR\'S LICENSE

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2427A.  DISTRIBUTOR'S LICENSE. (1) It is unlawful for a person to act
as a distributor without a license unless the person only purchases fuel which
is either or both:
    (a)  Motor fuel on which any tax due under this chapter has previously
    been imposed upon a licensed distributor; or
    (b)  Dyed fuel upon which the transfer fee imposed in section 41-4909,
    Idaho Code, has been imposed upon a licensed distributor.
    (2)  Application for a license shall be made upon forms furnished and in a
manner prescribed by the commission and shall contain information as it deems
necessary, and be accompanied by a bond in the amount required in section
63-2428, Idaho Code.
    (3)  Upon receipt of the application and bond in proper form the
commission shall issue the applicant a license to act as a distributor unless
the applicant:
    (a)  Is a person who formerly held a license under the provisions of this
    chapter, any predecessor statute, under the laws of any other
    jurisdiction, or under the laws of the United States which license, prior
    to the time of filing this application, had been revoked for cause within
    five (5) years from the date of such application; or
    (b)  Is a person who has outstanding fuel tax liabilities to this state,
    any other jurisdiction or the United States government; or
    (c)  Is a person who has been convicted, under the laws of the United
    States or any state or jurisdiction or subdivision thereof, of fraud, tax
    evasion, or a violation of the laws governing the reporting and payment of
    fees or taxes for petroleum products within five (5) years from the date
    of making such application; or
    (d)  Is a person who has been convicted of a felony or been granted a
    withheld judgment following an adjudication of guilt of a felony within
    five (5) years from the date of such application; or
    (e)  Who is not the real party in interest and the real party in interest
    is a person described in subsection (3)(a), (3)(b), (3)(c) or (3)(d) of
    this section.
    (4)  Upon approval of the application the distributor's license shall be
valid until it is suspended or revoked for cause, for failure to maintain the
bond required in section 63-2428, Idaho Code, for failure to file returns
required in this chapter, for failure to pay all taxes and fees due with a
return required in this chapter, or is otherwise canceled.
    (5)  No distributor's license shall be transferable.
    (6)  The commission shall furnish each licensed distributor with a list of
all distributors licensed pursuant to this section. The list shall be
supplemented by the commission from time to time to reflect additions and
deletions.