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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2405

Payment of tax

Official textlegislature.idaho.govlast amended
63-2405.  The excise tax imposed by section 63-2402, Idaho Code, is to be paid by the distributor, and measured by the total number of gallons of motor fuel received by him, at the rate specified in section 63-2402, Idaho Code. That tax, together with any penalty and/or interest due, shall be remitted with the monthly distributor’s report required in section 63-2406, Idaho Code.
Amendment history

63-2405, added 1983, ch. 158, sec. 4, p. 444; am. 1983, ch. 242, sec. 2, p. 652; am. 1983 (Ex. Sess.), ch. 1, sec. 5, p. 3; am. 1984, ch. 87, sec. 2, p. 172; am. 1984, ch. 195, sec. 34, p. 475; am. 1986, ch. 344, sec. 2, p. 852; am. 1988, ch. 198, sec. 1, p. 376; am. 1991, ch. 120, sec. 1, p. 259; am. 1994, ch. 166, sec. 1, p. 374; am. 1996, ch. 343, sec. 4, p. 1153; am. 1998, ch. 103, sec. 2, p. 355; am. 2002, ch. 30, sec. 2, p. 39; am. 2002, ch. 174, sec. 5, p. 513.

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In this chapter (36 sections)
  1. 63-2401 · Definitions
  2. 63-2402 · Imposition of tax upon motor fuel
  3. 63-2403 · Receipt of motor fuel — Determination
  4. 63-2404 · Method of measurement of gallons received
  5. 63-2405 · Payment of tax
  6. 63-2406 · Distributor reports
  7. 63-2407 · Deductions authorized
  8. 63-2408 · Aircraft engine fuel tax
  9. 63-2410 · Refund of gasoline tax procedure
  10. 63-2412 · Distribution of tax revenues from tax on gasoline and…
  11. 63-2418 · Distribution of tax revenues from tax on special fuels
  12. 63-2421 · Use tax — Returns and payment of use tax by consumers
  13. 63-2423 · Credits and refunds to consumers
  14. 63-2424 · Gaseous special fuels
  15. 63-2425 · Dyed fuel and other untaxed fuel prohibited for use on a…
  16. 63-2427 · Administration
  17. 63-2427A · motor fuel Distributor license
  18. 63-2427B · Licensed gaseous fuels distributors — Reports
  19. 63-2427C · limited distributor license
  20. 63-2428 · Bonding
  21. 63-2429 · Required records
  22. 63-2431 · Tax in lieu of all other taxes imposed
  23. 63-2432 · Civil action to prevent doing business without license —…
  24. 63-2434 · Enforcement provisions
  25. 63-2436 · Reports of importations by carrier — Contents
  26. 63-2437 · Instate pipeline terminal and storage reports
  27. 63-2438 · International fuel tax agreement (IFTA) license
  28. 63-2439 · Reports and payment by holders of an Idaho international fuel…
  29. 63-2440 · Exemptions from international fuel tax agreement license and…
  30. 63-2442 · Exchange of information agreements
  31. 63-2442A · International fuel tax agreement and other agreements…
  32. 63-2444 · Effect of tribal agreements
  33. 63-2450 · violations in general
  34. 63-2455 · specific violations
  35. 63-2460 · penalties
  36. 63-2470 · enforcement of licensing provisions
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