IDAPA 35.01.05.300 — ADMINISTRATION, RULES AND DELEGATION OF AUTHORITY

Sections 63-2434, 63-2442, Idaho Code
Personnel of the Idaho Transportation Department employed in the operation of stationary or mobile Ports of Entry
are designated as deputies of the Tax Commission for exercising the powers necessary to enforce the provisions of the
special fuels tax laws. Such authority includes exercise of the powers described in Section 400 of these rules.
(7-1-25)