Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-2439
Reports and payment by holders of an Idaho international fuel tax agreement (IFTA) license
# (1)
Each person issued an Idaho IFTA license as required under section 63-2438 , Idaho Code, shall file with the commission in the manner and form prescribed by it, the tax report required by the IFTA. Such report shall contain a declaration by the person making the same, to the effect that the statements contained therein are true and are made under penalties of perjury, which declaration shall have the same force and effect as a verification of the report and shall be in lieu of such verification. The report shall show such information as the commission may reasonably require for the proper administration and enforcement of this chapter.
# (2)
The tax report shall be accompanied by the remittance covering the total tax, penalty and interest due. The tax due shall be calculated by multiplying the tax rate per gallon for each IFTA jurisdiction by the number of taxable gallons of fuel taxable in each IFTA jurisdiction, less any tax already paid upon purchases of fuel in that jurisdiction. The taxable gallons consumed shall be calculated by dividing the taxable miles traveled in each jurisdiction by such motor vehicles by the fleet average miles per gallon of such motor vehicles.
Amendment history
63-2439, added 1983, ch. 158, sec. 4, p. 456; am. 1987, ch. 89, sec. 1, p. 169; am. 1987, ch. 298, sec. 1, p. 634; am. 1992, ch. 106, sec. 7, p. 333; am. 1994, ch. 344, sec. 7, p. 1085; am. 1997, ch. 86, sec. 5, p. 209.
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