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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2418

Distribution of tax revenues from tax on special fuels

Official textlegislature.idaho.govlast amended
63-2418.  Unless as otherwise provided in subsection (5) of this section, revenues received from the tax imposed by this chapter upon the receipt of special fuel and any penalties, interest or deficiency additions, or from the fees imposed by the commission under the provisions of section 63-2424 or 63-2438, Idaho Code, shall be distributed as follows:
(1)  An amount of money equal to the actual cost of collecting, administering and enforcing the special fuels tax provisions by the commission, as determined by it, shall be retained by the commission. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost of collecting, administering and enforcing the special fuels tax requirements by the commission at the end of each fiscal year shall be distributed to the highway distribution account.
(2)  An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid under this chapter shall be paid from the state refund account, those moneys being hereby continuously appropriated.
(3)  An amount of money equal to seven percent (7%) shall be distributed to the state highway account as established in section 40-702, Idaho Code.
(4)  The balance remaining with the commission after distributing the amounts specified in subsections (1), (2) and (3) of this section shall be distributed to the highway distribution account established in section 40-701, Idaho Code.
(5)  For those special fuels subject to tax pursuant to section 63-2402 or 63-2424, Idaho Code, twenty-five cents (25¢) of every thirty-two cents (32¢) of revenue received from such tax shall be distributed pursuant to the provisions of subsections (1), (2), (3) and (4) of this section. The remaining seven cents (7¢) of every thirty-two cents (32¢) of the revenue received shall be distributed to the highway distribution account created in section 40-701, Idaho Code.
Amendment history

63-2418, added 1983, ch. 158, sec. 4, p. 449; am. 1984, ch. 87, sec. 7, p. 175; am. 1984, ch. 195, sec. 36, p. 477; am. 1985, ch. 33, sec. 2, p. 68; am. 1985, ch. 253, sec. 10, p. 704; am. 1986, ch. 73, sec. 9, p. 209; am. 2000, ch. 155, sec. 3, p. 394; am. 2002, ch. 174, sec. 8, p. 515; am. 2009, ch. 332, sec. 3, p. 964; am. 2010, ch. 14, sec. 3, p. 17; am. 2016, ch. 152, sec. 2, p. 421; am. 2026, ch. 98, sec. 3, p. 531.

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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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