IDAPA 35.01.05.292 — REFUND CLAIMS - POWER TAKE-OFF (PTO) AND AUXILIARY ENGINES

Sections 63-2410, 63-2423, Idaho Code
01.
Refund to Consumers - PTO and Auxiliary Engines. PTO refunds are only allowed for special
fuels. Auxiliary engine refunds are allowed for gasoline or special fuels. Refund claims will be made on Tax
Commission prescribed forms. The records retention and fuel record mandates in Subsections 270.02 through 270.05
of these rules also apply to this section.
(7-1-25)
02.
PTO and Auxiliary Engines Defined. A PTO uses fuel from the main supply tank to operate the
main engine for a purpose other than operating or propelling the vehicle on the road. An auxiliary engine uses fuel
from the vehicle's main supply tank to operate an engine other than the vehicle's main engine.
(3-31-22)
03.
Mandated Records - Actual Consumption Refunds. Actual fuel consumption for PTO and
auxiliary engines may be claimed when the PTO or auxiliary engines are equipped with an electronic monitoring
device. It is mandatory for the monitoring device to identify the date, time of use, and gallons metered. The Tax
Commission may request verification that the electronic monitoring device is reporting consumption correctly.
(7-1-25)
04.
Alternate Methods - Standard Allowances. An IFTA licensee is not allowed to use alternate
methods to determine nontaxable fuel use. The Tax Commission has adopted the following standard allowances.
(7-1-25)
a.
Allowances based on unit quantities:
(3-31-22)
b.
Allowances based on percentages:
Sand, gravel and rock haul-
ing
4.0 MPG
Construction
4.4 MPG
Allowance Type
Allowance Rates
x
Unit Quantities
Gasoline/fuel oil
0.00015 gallons
x
Gallons pumped
Bulk cement
0.1858 gallons
x
Tons pumped
Refrigeration unit/reefer
0.75 gallons
x
Hours unit operated
Tree length timber/logs
0.0503 gallons
x
Tons Hauled
Tree length timber/logs
3.46 gallons
x
Hours unit operated
Carpet cleaning
0.75 gallons
x
Hours unit operated
Concrete Pumping
0.142857 gallons
x
Yards pumped
Allowance Type
Percentage
Per Gallon
x
Gallons Consumed
Concrete mixing
30%
x
Gallons consumed
Garbage trucks
25%
x
Gallons consumed
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.05
State Tax Commission
Motor Fuels Tax Administrative Rules
Section 300
Page 14
(3-31-22)
05.
Nonstandard Allowances. A claimant will submit a written request to the Tax Commission for
authorization to use an allowance different from those listed in this section. The Tax Commission may request
additional information or documentation to make a determination on the request.
(7-1-25)