2005 Idaho Code - 63-2438 — INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2438.  INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. (1) It shall be
unlawful for any person to consume special fuels in the operation or
propulsion of a motor vehicle over twenty-six thousand (26,000) pounds maximum
gross weight on the highways of this state unless such motor vehicle is:
    (a)  Licensed under the provisions of the international fuels tax
    agreement; or
    (b)  Operating under a temporary permit under section 49-432, Idaho Code;
    or
    (c)  Registered solely for operation in this state under section 49-434,
    Idaho Code, and is not  a vehicle proportionally registered under section
    49-435, Idaho Code.
    (2)  The application for an Idaho IFTA license shall be made to the
commission upon a form prepared and furnished by the commission and containing
such information as the commission deems necessary. Carriers based in other
IFTA jurisdictions must apply to their base jurisdiction to obtain an IFTA
license.
    (3)  No IFTA license shall be transferable.
    (4)  The commission may collect a fee for issuance of the IFTA license and
decal, which fee shall not exceed the cost of issuance.