IDAPA 35.01.05.110 — CALCULATION OF MOTOR FUELS TAX ON GASEOUS SPECIAL FUELS

Section 63-2424, Idaho Code
01.
Selling Gaseous Special Fuel. A gaseous special fuel may be sold at volumes or weights other
than those listed in this section. It is mandatory for distributors and consumers, paying tax or claiming refunds, to use
Tax Commission prescribed volumes and weights when reporting.
(7-1-25)
02.
Computing Gaseous Special Fuel Tax Equivalents. Computation is made by multiplying the
percentage of gasoline gallon energy equivalent times the current gasoline tax rate for each type of gaseous special
fuel.
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.05
State Tax Commission
Motor Fuels Tax Administrative Rules
Section 130
Page 5
(7-1-25)