2005 Idaho Code - 63-2442A — INTERNATIONAL FUEL TAX AGREEMENT AND OTHER AGREEMENTS BETWEEN JURISDICTIONS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2442A.  INTERNATIONAL FUEL TAX AGREEMENT AND OTHER AGREEMENTS BETWEEN
JURISDICTIONS. (1) The commission may enter into cooperative agreements with
other jurisdictions for exchange of information and auditing of distributors,
dealers and users of motor fuels. The commission shall participate in the
international fuel tax agreement as required by the intermodal surface
transportation efficiency act of 1991, Public Law 102-240, 105 Stat. 1914,
including subsequent amendments to that agreement.
    (2)  Any person operating a motor vehicle over twenty-six thousand
(26,000) pounds maximum gross weight which is (a) based in this state and (b)
operated in this state and in any other jurisdiction which is a member of the
international fuels tax agreement shall report and pay all fuel use taxes due
to any IFTA member jurisdiction, together with any other charges due to any
such jurisdiction which are reportable on the IFTA report, in the manner
required by IFTA. If the provisions set forth in the international fuel tax
agreement are in conflict with any provision of this chapter, the agreement
provisions shall prevail. An agreement, arrangement, declaration or amendment
thereto is not effective until stated, in writing, and filed with the
commission.
    (3)  An agreement may provide for determining the base jurisdiction for
users, users records requirements, audit procedures, exchange of information,
persons eligible for tax licensing, defining qualified motor vehicles,
determining if bonding is required, specifying reporting requirements and
periods including defining uniform penalty and interest rates for late
reporting, determining methods for collecting and forwarding of motor fuels
taxes, penalties or interest to another jurisdiction, and other provisions as
will facilitate the administration of the agreement.
    (4)  The commission may, as required by the terms of an agreement, forward
to officers of another jurisdiction any information in the commission's
possession relative to the manufacture, receipts, sale, use, transportation,
or shipment of motor fuels by any person. The commission may disclose to
officers of another jurisdiction, the location of officers, motor vehicles,
and other real and personal property of users of motor fuels.
    (5)  An agreement may provide for each jurisdiction to audit the records
of persons based in the jurisdiction, to determine if the motor fuels taxes
due each jurisdiction are properly reported and paid. Each jurisdiction shall
forward the findings of the audits performed on persons based in the
jurisdiction, to each jurisdiction in which the person has taxable use of
motor fuels. For persons not based in this state and who have taxable use of
motor fuels in Idaho, the commission may serve the audit findings received
from another jurisdiction, in the form of an assessment, on the person as
though an audit was conducted by the commission.
    (6)  The commission may enter into additional cooperative agreements with
other jurisdictions for mutual enforcement of taxes on gasoline and special
fuels not subject to collection pursuant to the international fuel tax
agreement. Such agreements may provide for collection and enforcement of the
motor fuels taxes of all signatory jurisdictions pursuant to the law, rules,
and regulations of the jurisdiction in which a person liable for such taxes
maintains his principal place of business. An agreement may provide for any or
all of the following: determining the base jurisdiction of persons liable for
taxes, records requirements, audit procedures, exchange of information,
persons eligible for tax licensing, determining if bonding is required,
specifying reporting requirements and periods including defining uniform
penalty and interest rates for late reporting, determining methods for
collecting and forwarding of motor fuels taxes and penalties to another
jurisdiction, and other provisions as will facilitate the administration of
the agreement.
    (7)  Any agreement entered into pursuant to this section does not preclude
the commission from auditing the records of any person covered by the
provisions of this chapter.
    (8)  The legal remedies for any person served with an order or assessment
under this section are as prescribed in this chapter.
    (9)  If the commission enters into any agreement under the authority of
this section, and the provisions set forth in the agreement are in conflict
with any rules promulgated by the commission, the agreement provisions
prevail.