Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-2424
Gaseous special fuels
# (1)
In the case of gaseous special fuels, the commission shall provide by rule the method to be used for converting the measurement of the fuel to the equivalent of gallons for the purpose of applying tax rates. The method provided shall cause the tax rate provided in section 63-2402 , Idaho Code, to apply to an amount of gaseous special fuels having energy equal to one (1) gallon of gasoline.
# (2)
The commission shall use the following measurement for natural gas:
# (a)
When determining the tax on liquefied natural gas, a "diesel gallon equivalent" is a quantity that weighs six and six hundredths (6.06) pounds; and
# (b)
When determining the tax on compressed natural gas, a "gasoline gallon equivalent" is one hundred twenty-six and sixty-seven hundredths (126.67) cubic feet of natural gas at sixty (60) degrees Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch absolute or a quantity of compressed natural gas that weighs five and sixty-six hundredths (5.66) pounds.
# (3)
As used in this chapter, "gaseous special fuels" means a motor fuel that is a gas at standard pressure and temperature (i.e., at sixty (60) degrees Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch absolute).
Amendment history
63-2424, added 1983, ch. 158, sec. 4, p. 452; am. 1991, ch. 334, sec. 1, p. 867; am. 1995, ch. 132, sec. 8, p. 572, am. 1998, ch. 103, sec. 7, p. 358; am. 2002, ch. 174, sec. 10, p. 516; am. 2011, ch. 6, sec. 5, p. 17; am. 2013, ch. 19, sec. 2, p. 30; am. 2015, ch. 175, sec. 2, p. 574.
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