Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-2423
Credits and refunds to consumers
# (1)
Any person who has paid his special fuels tax directly to the distributor from whom it was purchased shall be refunded the amount of:
# (a)
Except as provided in subsection (2) of this section, any special fuels tax paid on special fuels used for purposes other than operation or propulsion of motor vehicles upon the highways in the state of Idaho;
# (b)
Any tax paid on special fuels used in motor vehicles owned or leased and operated by an instrumentality of the federal government or of the state of Idaho, including the state and all of its political subdivisions;
# (c)
Any special fuels tax paid on special fuels exported for use outside the state of Idaho. Special fuels carried from the state in the fuel tank of a motor vehicle will not be deemed to be exported from the state unless it is subject to a like or similar tax in the jurisdiction to which it is taken and that tax is actually paid to the other jurisdiction; and
# (d)
Any tax, penalty or interest erroneously or illegally paid or collected.
# (2)
No refund of special fuels tax shall be paid on:
# (a)
Special fuels used in a recreational vehicle; or
# (b)
Special fuels used in noncommercial motor boats or in motor boats operated by a governmental entity; or
# (c)
Special fuels used while idling a registered motor vehicle, pursuant to the definition of "idling" as provided in section 63-2401 , Idaho Code.
# (3)
Refunds authorized in this section shall be claimed in the same manner as applies to refunds of gasoline tax under section 63-2410 , Idaho Code, and shall be subject to interest computed pursuant to subsection (5) of that section.
Amendment history
63-2423, added 1983, ch. 158, sec. 4, p. 451; am. 1995, ch. 348, sec. 4, p. 1149; am. 1997, ch. 375, sec. 1, p. 1205; am. 1998, ch. 103, sec. 6, p. 357; am. 1998, ch. 196, sec. 2, p. 709; am. 2004, ch. 265, sec. 2, p. 747; am. 2011, ch. 6, sec. 4, p. 17; am. 2013, ch. 19, sec. 1, p. 29; am. 2015, ch. 175, sec. 3, p. 575.
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