IDAPA 35.01.05.400 — IFTA LICENSING AND SPECIAL FUELS PERMITTING

Sections 49-432, 49-434, 63-2401, 63-2434, 63-2438 through 63-2440, 63-2442A, 63-2455, Idaho Code
01.
Federal or In-State Governmental Vehicles. Motor vehicles owned or leased and operated by the
federal government or the state of Idaho, their instrumentalities, or political subdivisions are exempt from licensing
requisites.
(7-1-25)
02.
Temporary Fuel Tax Permits. Any person without an IFTA license will secure a temporary fuel
tax permit from the Idaho Transportation Department in the manner prescribed by that department, if operating a
motor vehicle:
(7-1-25)
a.
Over twenty-six thousand (26,000) pounds maximum registered gross weight or
(7-1-25)
b.
With three (3) or more axles regardless of weight, and
(7-1-25)
c.
Using special fuels on the highways of this state, and
(7-1-25)
d.
Not registered to operate the motor vehicle solely within Idaho under Section 49-434, Idaho Code.
(7-1-25)
03.
Penalty for Not Obtaining an IFTA License or Temporary Fuel Tax Permit. Operation of a
motor vehicle, as described in Subsection 400.02. of these rules, without an IFTA license, or an Idaho temporary fuel
tax permit is hereby deemed to be an act tending to prejudice the collection of the special fuels tax and an act that
renders wholly or partially ineffective the procedures for collection of that tax. Accordingly, any deputy of the Tax
Commission, including those designated as deputies in Section 300 of these rules, may issue a jeopardy assessment
under the authority of Section 63-2434, Idaho Code. Such deputy is authorized to institute immediate collection
procedures, including issuance of a tax warrant and distraint of the motor vehicle without either an IFTA license or a
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.05
State Tax Commission
Motor Fuels Tax Administrative Rules
Section 420
Page 17
temporary fuel tax permit.
(7-1-25)