IDAPA 35.01.05.141 — FUEL DISTRIBUTOR CREDIT AND REFUND CLAIMS

Sections 63-2410, 63-2423, Idaho Code
01.
Fuel Distributor Credit and Refund Claims. Fuel credit and refund claims are to be made on a
distributor's original or amended fuel tax report unless otherwise authorized by statute or this chapter. All claims
need to establish both of the following:
(7-1-25)
a.
The basis for the credit or refund claim, and
(3-31-22)
b.
The amount of the credit or refund.
(3-31-22)
02.
Line Flush Allowance. Undyed, tax-paid diesel is contaminated with red dye when a distributor
delivers dyed diesel then flushes the line with undyed diesel. The contaminated undyed diesel will be put into the
delivery truck's dyed diesel fuel tank and sold as untaxed, dyed diesel. The distributor can claim a refund based on the
actual gallons used to flush the line or standard allowance. A distributor will claim a fuel tax refund using the
applicable forms.
(7-1-25)