IDAPA 35.01.05.250 — REFUND CLAIMS -- REPORTING

Sections 63-2410, 63-2423, Idaho Code
01.
A Valid Refund Claim. Before the Tax Commission can credit or refund motor fuels taxes, the
taxpayer making the claim must 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.
Only Final Consumer May Claim Refunds. Refunds of motor fuels taxes may be claimed on Tax
Commission prescribed forms by the person who purchased and used the motor fuels upon which the tax has been
paid. In the case of all partnerships and any corporations filing income tax returns, the partnership or corporation has
to be the claimant for refunds of motor fuels taxes they paid. The refund may not be applied to the individual returns
filed by partners or shareholders.
(7-1-25)
03.
Refund Applied to Taxes Due. Any refund due to a consumer is applied first to any liability due
under any law administered by the Tax Commission, including any liability under IFTA, which is due and unpaid at
the time the claim is filed. In addition, no refund will be paid if the claimant has not filed any tax return required to be
filed with the Tax Commission. Any balance of the refund exceeding taxes due will be paid as a refund to the entity
filing the return.
(3-31-22)