HOUSE BILL NO. 684
View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
Text to be added within a bill has been marked with Bold and
Underline. Text to be removed has been marked with
Strikethrough and Italic. How these codes are actually displayed will
vary based on the browser software you are using.
This sentence is marked with bold and underline to show added text.
This sentence is marked with strikethrough and italic, indicating
text to be removed.
H0684.........................................by TRANSPORTATION AND DEFENSE
FUEL TAX REFUND - Amends existing law to provide that no refund of special
fuels tax shall be paid on special fuels used while idling a registered
motor vehicle; and to define "idling."
02/13 House intro - 1st rdg - to printing
02/16 Rpt prt - to Transp
02/17 Rpt out - rec d/p - to 2nd rdg
02/18 2nd rdg - to 3rd rdg
02/23 3rd rdg - PASSED - 68-1-1
AYES -- Andersen, Barraclough, Barrett, Bauer, Bayer, Bedke, Bell,
Black, Block, Boe, Bolz, Bradford, Campbell, Cannon, Clark, Collins,
Crow, Cuddy, Deal, Denney, Douglas, Eberle, Edmunson, Ellsworth,
Eskridge, Field(18), Field(23), Garrett, Harwood, Henbest, Jaquet,
Jones, Kellogg, Lake, Langford, Langhorst, Martinez, McGeachin,
McKague, Meyer, Miller, Mitchell, Moyle, Naccarato, Nielsen,
Pasley-Stuart, Raybould, Ridinger, Ring, Ringo, Roberts, Robison,
Rydalch, Sali, Sayler, Schaefer, Shepherd, Shirley, Skippen,
Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Trail, Wills,
Wood, Mr. Speaker
NAYS -- Kulczyk
Absent and excused -- Gagner
Floor Sponsor - Ridinger
Title apvd - to Senate
02/24 Senate intro - 1st rdg - to Transp
03/05 Rpt out - rec d/p - to 2nd rdg
03/08 2nd rdg - to 3rd rdg
03/17 3rd rdg - PASSED - 34-0-1
AYES -- Andreason, Bailey, Brandt, Bunderson, Burkett, Burtenshaw,
Calabretta, Cameron, Compton, Darrington, Davis, Gannon, Geddes,
Goedde, Hill, Ingram, Kennedy, Keough, Little, Lodge, Malepeai,
Marley, McKenzie, McWilliams, Noh, Pearce, Richardson, Schroeder,
Sorensen, Stegner, Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- Noble
Floor Sponsor - Keough
Title apvd - to House
03/18 To enrol - Rpt enrol - Sp signed
03/19 Pres signed - To Governor
03/23 Governor signed
Session Law Chapter 265
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-seventh Legislature Second Regular Session - 2004
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 684
BY TRANSPORTATION AND DEFENSE COMMITTEE
1 AN ACT
2 RELATING TO FUELS TAX CREDITS AND REFUNDS TO CONSUMERS; AMENDING SECTION
3 63-2401, IDAHO CODE, TO DEFINE "IDLING" AND TO MAKE A TECHNICAL CORREC-
4 TION; AND AMENDING SECTION 63-2423, IDAHO CODE, TO PROVIDE THAT NO REFUND
5 OF SPECIAL FUELS TAX SHALL BE PAID ON SPECIAL FUELS USED WHILE IDLING A
6 REGISTERED MOTOR VEHICLE.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-2401, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-2401. DEFINITIONS. In this chapter:
11 (1) "Aircraft engine fuel" means:
12 (a) Aviation gasoline, defined as any mixture of volatile hydrocarbons
13 used in aircraft reciprocating engines; and
14 (b) Jet fuel, defined as any mixture of volatile hydrocarbons used in
15 aircraft turbojet and turboprop engines.
16 (2) "Biodiesel" means any fuel or mixture of fuels that is:
17 (a) Derived in whole or in part from agricultural products or animal fats
18 or the wastes of such products; and
19 (b) Suitable for use as fuel in diesel engines.
20 (3) "Bond" means:
21 (a) A surety bond, in an amount required by this chapter, duly executed
22 by a surety company licensed and authorized to do business in this state
23 conditioned upon faithful performance of all requirements of this chapter,
24 including the payment of all taxes, penalties and other obligations aris-
25 ing out of the provisions of this chapter; or
26 (b) A deposit with the commission by any person required to be licensed
27 pursuant to this chapter under terms and conditions as the commission may
28 prescribe, of a like amount of lawful money of the United States or bonds
29 or other obligations of the United States, the state of Idaho, or any
30 county of the state; or
31 (c) An irrevocable letter of credit issued to the commission by a bank
32 doing business in this state payable to the state upon failure of the per-
33 son on whose behalf it is issued to remit any payment due under the provi-
34 sions of this chapter.
35 (4) "Commercial motor boat" means any boat, equipped with a motor, which
36 is wholly or partly used in a profit-making enterprise or in an enterprise
37 conducted with the intent of making a profit.
38 (5) "Commission" means the state tax commission of the state of Idaho.
39 (6) "Distributor" means any person who receives motor fuel in this state,
40 and includes a special fuels dealer. Any person who sells or receives gaseous
41 fuels will not be considered a distributor unless the gaseous fuel is deliv-
42 ered into the fuel supply tank or tanks of a motor vehicle not then owned or
43 controlled by him.
1 (7) "Dyed fuel" means diesel fuel that is dyed pursuant to requirements
2 of the internal revenue service, or the environmental protection agency.
3 (8) "Exported" means delivered by truck or rail across the boundaries of
4 this state by or for the seller or purchaser from a place of origin in this
6 (9) "Gasohol" means gasoline containing a mixture of no more than ten
7 percent (10%) blend anhydrous ethanol.
8 (10) "Gasoline" means any mixture of volatile hydrocarbons suitable as a
9 fuel for the propulsion of motor vehicles or motor boats. "Gasoline" also
10 means aircraft engine fuels when used for the operation or propulsion of motor
11 vehicles or motor boats and includes gasohol, but does not include special
13 (11) "Highways" means every place of whatever nature open to the use of
14 the public as a matter of right for the purpose of vehicular travel which is
15 maintained by the state of Idaho or an agency or taxing subdivision or unit
16 thereof or the federal government or an agency or instrumentality thereof.
17 Provided, however, if the cost of maintaining a roadway is primarily borne by
18 a special fuels user who operates motor vehicles on that roadway pursuant to a
19 written contract during any period of time that a special fuels tax liability
20 accrues to the user, such a roadway shall not be considered a "highway" for
21 any purpose related to calculating that user's special fuels' s tax liability
22 or refund.
23 (12) "Idling" means the period of time greater than twenty-five hundredths
24 (.25) of an hour when a motor vehicle is stationary with the engine operating
25 at less than one thousand two hundred (1,200) revolutions per minute (RPM),
26 without the power take-off (PTO) unit engaged, with the transmission in the
27 neutral or park position, and with the parking brake set.
28 (13) "Imported" means delivered by truck or rail across the boundaries of
29 this state by or for the seller or purchaser from a place of origin outside
30 this state.
31 (1 34) "International fuel tax agreement" and "IFTA" mean the international
32 fuel tax agreement required by the intermodal surface transportation effi-
33 ciency act of 1991, Public Law 102-240, 105 Stat. 1914, and referred to in
34 title 49, U.S.C., section 31701, including subsequent amendments to that
36 (1 45) "Jurisdiction" means a state of the United States, the District of
37 Columbia, a province or territory of Canada, or a state, territory or agency
38 of Mexico in the event that the state, territory or agency participates in the
39 international fuel tax agreement.
40 (1 56) "Licensed distributor" means any distributor who has obtained a
41 license under the provisions of section 63-2427A, Idaho Code.
42 (1 67) "Motor fuel" means gasoline, special fuels, aircraft engine fuels or
43 any other fuels suitable for the operation or propulsion of motor vehicles,
44 motor boats or aircraft.
45 (1 78) "Motor vehicle" means every self-propelled vehicle designed for
46 operation, or required to be licensed for operation, upon a highway.
47 (1 89) "Person" means any individual, firm, fiduciary, copartnership, asso-
48 ciation, limited liability company, corporation, governmental instrumentality
49 including the state and all of its agencies and political subdivisions, or any
50 other group or combination acting as a unit, and the plural as well as the
51 singular number, unless the intent to give a more limited meaning is disclosed
52 by the context. Whenever used in any clause prescribing and imposing a fine or
53 imprisonment, or both, the term "person" as applied to an association means
54 the partners or members, and as applied to corporations, the officers.
55 ( 1920) "Recreational vehicle" means a snowmobile as defined in section
1 67-7101, Idaho Code; a motor driven cycle or motorcycle as defined in section
2 49-114, Idaho Code; and any recreational vehicle as defined in section 49-119,
3 Idaho Code.
4 (2 01) "Retail dealer" means any person engaged in the retail sale of motor
5 fuels to the public or for use in the state.
6 (2 12) "Special fuels" means:
7 (a) All fuel suitable as fuel for diesel engines;
8 (b) A compressed or liquified gas obtained as a byproduct in petroleum
9 refining or natural gasoline manufacture, such as butane, isobutane, pro-
10 pane, propylene, butylenes, and their mixtures; and
11 (c) Natural gas, either liquid or gas, and hydrogen, used for the genera-
12 tion of power for the operation or propulsion of motor vehicles.
13 (2 23) "Special fuels dealer" means "distributor" under subsection (6) of
14 this section.
15 (2 34) "Special fuels user" means any person who uses or consumes special
16 fuels for the operation or propulsion of motor vehicles owned or controlled by
17 him upon the highways of this state.
18 (2 45) "Use" means either:
19 (a) The receipt, delivery or placing of fuels by a licensed distributor
20 or a special fuels dealer into the fuel supply tank or tanks of any motor
21 vehicle not owned or controlled by him while the vehicle is within this
22 state; or
23 (b) The consumption of fuels in the operation or propulsion of a motor
24 vehicle on the highways of this state.
25 SECTION 2. That Section 63-2423, Idaho Code, be, and the same is hereby
26 amended to read as follows:
27 63-2423. CREDITS AND REFUNDS TO CONSUMERS. (1) Any person who has paid
28 his special fuels tax directly to the vendor from whom it was purchased shall
29 be refunded the amount of:
30 (a) Except as provided in subsection (2) of this section, a Any special
31 fuels tax paid on special fuels used for purposes other than operation or
32 propulsion of motor vehicles upon the highways in the state of Idaho;
33 (b) Any tax paid on special fuels used in motor vehicles owned or leased
34 and operated by an instrumentality of the federal government or of the
35 state of Idaho, including the state and all of its political subdivisions;
36 (c) Any tax paid on special fuels used in motor vehicles to which gaseous
37 special fuel is delivered and which displays a valid gaseous special fuels
38 permit under section 63-2424, Idaho Code;
39 (d) Any special fuels tax paid on special fuels exported for use outside
40 the state of Idaho. Special fuels carried from the state in the fuel tank
41 of a motor vehicle will not be deemed to be exported from the state unless
42 it is subject to a like or similar tax in the jurisdiction to which it is
43 taken and that tax is actually paid to the other jurisdiction; and
44 (e) Any tax, penalty or interest erroneously or illegally paid or col-
46 (2) No refund of special fuels tax shall be paid on:
47 (a) Special fuels used in a recreational vehicle; or
48 (b) Special fuels used in noncommercial motor boats or in motor boats
49 operated by a governmental entity; or
50 (c) Special fuels used while idling a registered motor vehicle, pursuant
51 to the definition of "idling" as provided in section 63-2401, Idaho Code.
52 (3) Refunds authorized in this section shall be claimed in the same man-
53 ner as applies to refunds of gasoline tax under section 63-2410, Idaho Code,
1 and shall be subject to interest computed pursuant to subsection (5) of that
STATEMENT OF PURPOSE
This legislation defines an engine idling activity and eliminates
the potential for a consumer to claim a fuels tax refund when the
special fuel is used to idle a registered vehicle, for an
extended period of time, at a specified level of RPMs. This
legislation will not change current special fuel exemptions for
nontaxable miles or power take-off credits.
This proposal has no fiscal impact, if the potential for an off-
road idle time refund is eliminated.
If this law change is not made there could be a negative impact
on revenue to the Highway Distribution Account. If consumers met
the current documentation requirements of Idaho Code Section 63-
2410 (5)(6) and claimed a refund for off-highway idling according
to Idaho Code Section 63-2423 (1)(a), the Tax Commission would be
required by law to pay the refunds. Making this law change would
eliminate the refund possibility and prevent any negative impact
on the Highway Distribution Account.
Name: Rep. Tim Ridinger,
Name: Clay Handy,
Governor Motor Carrier Advisory Committee
STATEMENT OF PURPOSE/FISCAL NOTE H 684