Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-2438
International fuel tax agreement (IFTA) license
# (1)
It shall be unlawful for any person to consume special fuels in the operation or propulsion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight on the highways of this state unless such motor vehicle is:
# (a)
Licensed under the provisions of the international fuels tax agreement; or
# (b)
Operating under a temporary permit under section 49-432 , Idaho Code; or
# (c)
Registered solely for operation in this state under section 49-434 , Idaho Code, and is not a vehicle proportionally registered under section 49-435 , Idaho Code.
# (2)
The application for an Idaho IFTA license shall be made to the commission upon a form prepared and furnished by the commission and containing such information as the commission deems necessary. Carriers based in other IFTA jurisdictions must apply to their base jurisdiction to obtain an IFTA license.
# (3)
No IFTA license shall be transferable.
# (4)
The commission may collect a fee for issuance of the IFTA license and decal, which fee shall not exceed the cost of issuance.
Amendment history
63-2438, added 1983, ch. 158, sec. 4, p. 455; am. 1984, ch. 87, sec. 9, p. 176; am. 1992, ch. 106, sec. 6, p. 332; am. 1997, ch. 86, sec. 4, p. 209; am. 1998, ch. 103, sec. 10, p. 360; am. 2002, ch. 30, sec. 6, p. 43.
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