2005 Idaho Code - 63-2439 — REPORTS AND PAYMENT BY HOLDERS OF AN IDAHO INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2439.  REPORTS AND PAYMENT BY HOLDERS OF AN IDAHO INTERNATIONAL FUEL
TAX AGREEMENT (IFTA) LICENSE. (1) Each person issued an Idaho IFTA license as
required under section 63-2438, Idaho Code, shall file with the commission in
the manner and form prescribed by it, the tax report required by the IFTA.
Such report shall contain a declaration by the person  making the same, to the
effect that the statements contained therein are true and are made under
penalties of perjury, which declaration shall have the same force and effect
as a verification of the report and shall be in lieu of such verification. The
report shall show such information as the commission may reasonably require
for the proper administration and enforcement of this chapter.
    (2)  The tax report shall be accompanied by the remittance covering the
total tax, penalty and interest due. The tax due shall be calculated by
multiplying the tax rate per gallon for each IFTA jurisdiction by the number
of taxable gallons of fuel taxable in each IFTA jurisdiction, less any tax
already paid upon purchases of fuel in that jurisdiction. The taxable gallons
consumed shall be calculated by dividing the taxable miles traveled in each
jurisdiction by such motor vehicles by the fleet average miles per gallon of
such motor vehicles.