IDAPA 35.01.05.002 — INCORPORATION BY REFERENCE

Sections 63-2434, 63-2442A, 41-4909, 49-439, Idaho Code
01.
IFTA. These rules incorporate the applicable IFTA governing documents: the IFTA Articles of
Agreement, the IFTA Procedures Manual, and the IFTA Audit Manual. The IFTA governing documents are equally
binding on all IFTA member jurisdictions and licensees, including motor fuels users licensed or obligated to be
licensed to operate under an Idaho IFTA license. These documents can be found on the IFTA website at http://
www.iftach.org.
(7-1-25)
02.
IRP. These rules incorporate the applicable IRP governing documents: the Plan and IRP Audit
Procedures Manual. The documents are included to aid the Tax Commission in complying with IRP registration
application audits authorized in Title 49, Chapter 4, Idaho Code. These documents can be found on the IRP website at
http://www.irponline.org.
(7-1-25)