IDAPA 35.01.05.230 — MOTOR FUELS SUBJECT TO USE TAX -- RECORDS

Section 63-2421, Idaho Code
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.05
State Tax Commission
Motor Fuels Tax Administrative Rules
Section 250
Page 10
01.
Lack of Records to Compute Fuel Consumption Rate. When a motor fuels consumer does not
keep sufficiently detailed records to determine motor fuels consumed by its motor vehicles, the consumption rates
found in Subsection 290.05 of these rules are presumed to be correct.
(3-31-22)
02.
Fuel Records. If the motor fuels consumer does not keep sufficiently detailed records to determine
taxable gallons, all tax-exempt motor fuels purchased is subject to the fuels tax unless the number of gallons placed
into the supply tank of the licensed or required to be licensed motor vehicle can be determined.
(3-31-22)