2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 24 - FUELS TAX
Section 63-2403 - RECEIPT OF MOTOR FUEL -- DETERMINATION.
(2) Notwithstanding the provisions of subsection (1) above, motor fuel shipped or delivered from a refinery or pipeline terminal to another refinery or pipeline terminal, is not received by reason of that shipment or delivery.
(3) Any product other than motor fuel that is blended to produce motor fuel other than at a refinery or pipeline terminal in this state is received by the person who is the owner of the blended fuel after the blending is completed.
History:
[63-2403, added 1983, ch. 158, sec. 4, p. 443; am. 1997, ch. 85, sec. 1, p. 204; am. 2002, ch. 174, sec. 4, p. 512.]
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