IDAPA 35.01.05.130 — DISTRIBUTOR'S FUEL TAX REPORTS

Sections 63-2406, 63-2407, 63-2408, 41-4909, Idaho Code
01.
Timely Reporting. Any motor fuel and other petroleum product shipments that are:
(3-31-22)
a.
Reported on a timely supplemental report are subject to interest but not subject to penalty. (7-1-25)
b.
Not reported on a timely monthly or supplemental report are subject to interest and may be subject
to penalty.
(7-1-25)
02.
Motor Fuels Receipts. All gasoline, natural gasoline, gasoline blend stocks, ethanol, ethanol
blended fuels, aircraft engine fuel, biodiesel, biodiesel blends, undyed diesel fuel, or other special fuels received by a
distributor are subject to the fuels tax and transfer fee. All receipts of dyed diesel fuel and other petroleum products
that are not subject to the special fuels tax are subject to the transfer fee. The special fuels tax is not imposed on
gaseous fuels when the fuels are received. Refer to Sections 132 and 137 of these rules for the taxation and reporting
of gaseous fuels used in motor vehicles.
(7-1-25)
03.
Motor Fuels and Other Petroleum Products Presumed to be Distributed. Unless the contrary is
established, it is presumed that all motor fuels and other petroleum products imported into this state by a distributor,
which are no longer in the possession of that distributor, have been distributed. If the licensed distributor has returned
to the refinery or pipeline terminal motor fuels and other petroleum products on which the tax and transfer fee has
been paid or has had an accidental loss, the licensed distributor has the burden of showing the petroleum products
were returned to the refinery or pipeline terminal or documenting the accidental loss. No refund of the transfer fee is
allowed for accidental losses of motor fuels or other petroleum products.
(3-31-22)
04.
Exported Fuel. Motor fuels or other petroleum products claimed as exported from Idaho are
obligated to have supporting records that include the following:
(7-1-25)
a.
Tax reports or other evidence that will verify that the exported product was reported to and any tax
due was paid to the jurisdiction into which the product was claimed to have been exported or evidence that the
purchaser is a licensed distributor in the jurisdiction to which the exported product is destined; and
(3-31-22)
b.
Common carrier shipping documents, bills of lading, manifests, and cost billings; or
(3-31-22)
c.
Invoices, manifests, bills of lading or other documentation, signed by the receiving party to
acknowledge receipt of the product; or
(3-31-22)
Motor Fuel
BTUs per Gallon or
Gallon Equivalent
Equivalent Volume
or Weight/Mass
Percentage of
Gasoline Gallon
Energy Equivalent
Gasoline
127,000
1 gallon
100%
Propane
92,000
4.25 lbs. or
1 gallon
72.44%
Compressed
Natural Gas (CNG)
127,000 per GGE
5.66 lbs.
100%
Liquefied
Natural Gas (LNG)
138,400 per DGE
6.06 lbs.
108.98%
Hydrogen
127,000 per GGE
1 kg.
100%
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.05
State Tax Commission
Motor Fuels Tax Administrative Rules
Section 131
Page 6
d.
Accounts payable or receivable information for verifying payments to common carriers or payment
by out-of-state parties to verify receipt of exported product.
(3-31-22)
e.
In addition to the above, for a licensed distributor who maintains operations in Idaho, as well as
other jurisdictions, evidence such as product inventory and transfer records will be retained to prove the transfer of
product out of Idaho.
(7-1-25)