Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-2408
Aircraft engine fuel tax
# (1)
An excise tax is hereby imposed on all aircraft engine fuel received in this state. The tax is to be paid by the distributor, and measured by the total number of gallons received by him, at the rate of seven cents (7¢) per gallon of aviation gasoline, and six cents (6¢) per gallon of jet fuel. The 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.
# (2)
For gasoline, other than aircraft engine fuel, used in aircraft engines, the refund of gasoline tax provided in section 63-2410 , Idaho Code, shall be the amount of gasoline tax paid less the aviation gasoline fuel tax required in this section.
# (3)
A tax is hereby imposed on fuel which is placed into the fuel supply tank of aircraft in this state on which tax is not collected under subsection (1) of this section, the tax shall be payable at the rate established in subsection (1) of this section, to the commission by the user or consumer of the fuels and shall be a debt owing to the state until it is paid. The tax shall be imposed without regard to whether the fuel is used in the performance of a government contract.
Amendment history
63-2408, added 1983, ch. 158, sec. 4, p. 446; am. 1991, ch. 306, sec. 2, p. 805; am. 1995, ch. 132, sec. 3, p. 569; am. 2008, ch. 31, sec. 1, p. 63.
Source: view the official text
In this chapter (36 sections)
- 63-2401 · Definitions
- 63-2402 · Imposition of tax upon motor fuel
- 63-2403 · Receipt of motor fuel — Determination
- 63-2404 · Method of measurement of gallons received
- 63-2405 · Payment of tax
- 63-2406 · Distributor reports
- 63-2407 · Deductions authorized
- 63-2408 · Aircraft engine fuel tax
- 63-2410 · Refund of gasoline tax procedure
- 63-2412 · Distribution of tax revenues from tax on gasoline and…
- 63-2418 · Distribution of tax revenues from tax on special fuels
- 63-2421 · Use tax — Returns and payment of use tax by consumers
- 63-2423 · Credits and refunds to consumers
- 63-2424 · Gaseous special fuels
- 63-2425 · Dyed fuel and other untaxed fuel prohibited for use on a…
- 63-2427 · Administration
- 63-2427A · motor fuel Distributor license
- 63-2427B · Licensed gaseous fuels distributors — Reports
- 63-2427C · limited distributor license
- 63-2428 · Bonding
- 63-2429 · Required records
- 63-2431 · Tax in lieu of all other taxes imposed
- 63-2432 · Civil action to prevent doing business without license —…
- 63-2434 · Enforcement provisions
- 63-2436 · Reports of importations by carrier — Contents
- 63-2437 · Instate pipeline terminal and storage reports
- 63-2438 · International fuel tax agreement (IFTA) license
- 63-2439 · Reports and payment by holders of an Idaho international fuel…
- 63-2440 · Exemptions from international fuel tax agreement license and…
- 63-2442 · Exchange of information agreements
- 63-2442A · International fuel tax agreement and other agreements…
- 63-2444 · Effect of tribal agreements
- 63-2450 · violations in general
- 63-2455 · specific violations
- 63-2460 · penalties
- 63-2470 · enforcement of licensing provisions