2005 Idaho Code - 63-2440 — EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND REPORTS AND TEMPORARY PERMITS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2440.  EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND
REPORTS AND TEMPORARY PERMITS. (1) In lieu of obtaining an IFTA license, any
person operating a motor vehicle over twenty-six thousand (26,000) pounds
maximum gross weight, propelled by special fuels in this state, shall secure a
temporary permit under section 49-432, Idaho Code, authorizing the operation
of such vehicle in the state. The temporary permit shall be obtained through
the Idaho transportation department. The fees shall be those provided by
section 49-432, Idaho Code,  and the revenues shall be distributed as provided
by section 40-701, Idaho Code.
    (2)  A motor vehicle owned or operated by another state of the United
States or an agency or political subdivision thereof shall be exempt from the
requirements of sections 63-2438 and 63-2439, Idaho Code, if the state where
the vehicle is owned grants a substantially similar exemption to vehicles
owned by the state of Idaho, its agencies or political subdivisions.
    (3)  Recreational vehicles, as defined in section 63-2401, Idaho Code, and
buses used exclusively for personal pleasure by an individual shall be exempt
from the  requirements of sections 63-2438 and 63-2439, Idaho Code. A
recreational vehicle used in connection with any business or institutional
endeavor shall not qualify for the exemption under this subsection.