IDAPA 35.01.05.131 — FILING MOTOR FUELS DISTRIBUTOR REPORTS ELECTRONICALLY

Section 63-2406, Idaho Code
01.
Electronic Filing. A motor fuels distributor who reports twenty-five (25) or more total receipts and
disbursements of motor fuels on its monthly distributor report will file the distributor report electronically.
(7-1-25)
02.
Not Reporting Electronically. A motor fuels distributor who is mandated to file its distributor
report electronically, but does not, is treated as if they did not file the monthly report.
(7-1-25)
03.
Waiver of Mandatory Electronic Reporting. A motor fuels distributor can request a waiver of the
mandatory electronic reporting by showing that the cost to comply with this rule is unreasonable. The Tax
Commission will review each request for waiver and issue a determination.
(7-1-25)