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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2407

Deductions authorized

Official textlegislature.idaho.govlast amended
63-2407.  Each licensed distributor shall deduct from his monthly report:
(1)  Motor fuel exported from this state other than in the supply tanks of motor vehicles, motor boats or aircraft when supported by a shipping document, an invoice signed by the purchaser, or other proper documents approved by the commission but only if:
(a)  The purchaser is not a licensed distributor and the seller can establish that any tax due in the jurisdiction to which the motor fuel is destined is paid; or
(b)  The purchaser is a licensed distributor in the jurisdiction to which the motor fuel is destined.
(2)  Motor fuel returned to a licensed distributor’s refinery or pipeline terminal storage when supported by proper documents approved by the commission.
(3)  Motor fuel lost or destroyed by fire, lightning, flood, tornado, windstorm, explosion, or other accidental casualty, after presenting to the commission satisfactory proof of loss.
(4)  The number of gallons which would be equal to two percent (2%) of the total number of gallons received during the reporting period, less the total number of gallons deducted under subsections (1) through (3) of this section, which credit is granted to the licensed distributor to reimburse him for loss from evaporation, handling, spillage and shrinkage, except losses caused by casualty as provided in subsection (3) of this section.
(5)  Motor fuel sold to the Idaho national guard for use in aircraft and in vehicles used off public highways provided, however, such deduction is supported by an exemption certificate signed by an authorized officer of the Idaho national guard.
Amendment history

63-2407, added 1983, ch. 158, sec. 4, p. 445; am. 1987, ch. 209, sec. 1, p. 442; am. 1989, ch. 406, sec. 1, p. 994; am. 1995, ch. 132, sec. 2, p. 568; am. 1995, ch. 303, sec. 1, p. 1051; am. 1996, ch. 223, sec. 2, p. 733; am. 1998, ch. 103, sec. 4, p. 356; am. 2002, ch. 30, sec. 3, p. 39; am. 2007, ch. 37, sec. 2, p. 90; am. 2007, ch. 288, sec. 2, p. 818; am. 2009, ch. 332, sec. 1, p. 962.

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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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