IDAPA 35.01.05.001 — SCOPE

These rules are construed to reach the full jurisdictional extent of the state of Idaho's authority to impose:
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a.
Motor Fuels Tax. A motor fuel tax on each gallon of motor fuel received and on the use of or other
consumption of motor fuel in this state. This also includes the administration of the International Fuel Tax Agreement
(IFTA).
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b.
Transfer Fee. A transfer fee upon each gallon of petroleum or petroleum products received and
subject to the transfer fee as authorized by Title 41, Chapter 49, Idaho Code.
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c.
Registration Records. Record requirements for International Registration Plan (IRP) and Idaho Full
Fee registration audits authorized by Title 49, Chapter 4, Idaho Code.
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