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H0580.........................................by TRANSPORTATION AND DEFENSE
GASEOUS FUELS - ANNUAL FEE - Adds to, repeals and amends existing law
relating to tax returns for gasoline and special fuels taxes, to increase
the gaseous fuels annual fee, to clarify the exemption from fuel permit
requirements for intrastate vehicles over 26,000 pounds and to provide for
a gaseous fuels distributor's license.
02/02 House intro - 1st rdg - to printing
02/03 Rpt prt - to Transp
02/19 Rpt out - rec d/p - to 2nd rdg
02/20 2nd rdg - to 3rd rdg
02/24 3rd rdg - PASSED - 67-2-1
AYES -- Barraclough, Barrett, Bell, Bieter, Bivens, Black(15),
Black(23), Boe, Bruneel, Callister, Campbell, Chase, Clark, Crane,
Crow, Cuddy, Deal, Denney, Ellsworth, Field(13), Field(20), Gagner,
Gould, Hadley, Hansen, Henbest, Hornbeck, Jaquet, Jones(9),
Jones(22), Jones(20), Judd, Kellogg, Kempton, Kendell, Kjellander,
Kunz, Lake, Linford, Loertscher, Mader, Marley, McKague, Meyer,
Miller, Mortensen, Newcomb, Pischner, Pomeroy, Reynolds, Richman,
Ridinger, Robison, Schaefer, Stevenson, Stoicheff, Stone, Stubbs,
Taylor, Tilman, Tippets, Trail, Watson, Wheeler, Wood, Zimmermann,
Mr Speaker
NAYS -- Alltus, Sali
Absent and excused -- Geddes
Floor Sponsor - Kellogg
Title apvd - to Senate
02/25 Senate intro - 1st rdg - to Transp
03/06 Rpt out - rec d/p - to 2nd rdg
03/09 2nd rdg - to 3rd rdg
03/16 3rd rdg - PASSED - 32-0-3
AYES--Andreason, Boatright, Bunderson, Burtenshaw, Cameron, Crow,
Danielson, Darrington, Deide, Dunklin, Frasure, Geddes, Hansen,
Hawkins, Ingram, Keough, King, Lee, McLaughlin, Noh, Parry,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stennett,
Thorne, Twiggs, Wheeler, Whitworth
NAYS--None
Absent and excused--Branch, Ipsen, Sweeney
Floor Sponsor - Ingram
Title apvd - to House
03/17 To enrol
03/17 Rpt enrol - Sp signed
03/18 Pres signed - to Governor
03/19 Governor signed
Session Law Chapter 103
Effective: 07/01/98
H0580|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 580 BY TRANSPORTATION AND DEFENSE COMMITTEE 1 AN ACT 2 RELATING TO MOTOR FUELS TAX; AMENDING SECTION 41-4908, IDAHO CODE, TO CLARIFY 3 THAT THE ONE CENT PER GALLON TRANSFER FEE IMPOSED ON THE DELIVERY OR STOR- 4 AGE OF ALL PETROLEUM PRODUCTS APPLIES TO MOTOR FUELS TAXES AND TO PROVIDE 5 CORRECT TERMINOLOGY; AMENDING SECTION 63-2405, IDAHO CODE, TO DELETE 6 IMPROPER TERMINOLOGY; AMENDING SECTION 63-2406, IDAHO CODE, TO REQUIRE 7 REMITTANCE OF TAX DUE UPON SUBMISSION OF A DISTRIBUTOR'S REPORT UNLESS 8 AMOUNTS DUE ARE PAID BY ELECTRONIC FUNDS TRANSFER, TO PROVIDE PENALTIES 9 AND TO PROVIDE CORRECT TERMINOLOGY; AMENDING SECTION 63-2407, IDAHO CODE, 10 TO PROVIDE CORRECT TERMINOLOGY; REPEALING SECTIONS 63-2420 AND 63-2422, 11 IDAHO CODE; AMENDING SECTION 63-2423, IDAHO CODE, TO PROVIDE CREDITS AND 12 REFUNDS ON SPECIAL FUELS TAX PAID ON SPECIAL FUELS USED FOR PURPOSES OTHER 13 THAN OPERATION OF MOTOR VEHICLES ON THE HIGHWAY AND TO PROVIDE CORRECT 14 TERMINOLOGY; AMENDING SECTION 63-2424, IDAHO CODE, TO INCREASE THE ANNUAL 15 FEE COLLECTED IN LIEU OF THE EXCISE TAX ON GASEOUS FUELS AND TO PROVIDE 16 CORRECT TERMINOLOGY; AMENDING CHAPTER 24, TITLE 63, IDAHO CODE, BY THE 17 ADDITION OF A NEW SECTION 63-2427B, IDAHO CODE, TO PROVIDE FOR A GASEOUS 18 FUELS DISTRIBUTOR'S LICENSE; AMENDING SECTION 63-2428, IDAHO CODE, TO 19 DELETE REFERENCES TO A REPEALED CODE SECTION; AND AMENDING SECTION 20 63-2438, IDAHO CODE, TO PERMIT CERTAIN INTRASTATE VEHICLES TO OPERATE 21 WITHOUT A FUEL PERMIT. 22 Be It Enacted by the Legislature of the State of Idaho: 23 SECTION 1. That Section 41-4908, Idaho Code, be, and the same is hereby 24 amended to read as follows: 25 41-4908. SOURCE OF TRUST FUND -- APPLICATION FEES -- APPLICATION FOR 26 ENROLLMENT -- TRANSFER FEES. (1) Every owner or operator of an underground 27 storage tank may, if he desires to apply to the trust fund to insure the 28 underground tank, make application for and pay into the trust fund an initial 29 application fee set by the administrator, but not to exceed twenty-five dol- 30 lars ($25.00) for each tank for which application for coverage is made. 31 (2) Every owner or operator of an above ground storage tank may, if he 32 desires to apply to the trust fund to insure the above ground tank, make 33 application for and pay into the trust fund an initial application fee set by 34 the administrator, but not to exceed twenty-five dollars ($25.00) for each 35 tank for which application for coverage is made. 36 (3) Every owner or operator of a farm tank or residential tank may, if he 37 desires to apply to the trust fund to insure the tank, make application for 38 and pay into the trust fund an initial application fee set by the administra- 39 tor, but not to exceed twenty-five dollars ($25.00) for each tank for which 40 application for coverage is made. 41 (4) Every owner or operator of a heating tank may, if he desires to apply 42 to the trust fund to insure the tank, make application for and pay into the 43 trust fund an initial application fee set by the administrator, but not to 2 1 exceed five dollars ($5.00) for each tank for which application for coverage 2 is made. 3 (5) The application for insurance shall be made to the administrator on 4 forms furnished and prescribed by him for the purpose of eliciting reasonably 5 available information as to the type and use of the storage tank, the type of 6 business enterprise of the tank owner or operator, the age of the storage 7 tank, the materials used in the construction of the tank and the inside and 8 outside protective coatings and other corrosion protective measures, leak 9 detection methods, spill and overfill prevention methods of the tank, the 10 location of the tank and its proximity to roads and buildings, the foundation 11 and type of material used as a bedding and fill for the tank, any available 12 inspection records of the tank including the gallons of petroleum products 13 entered into the tank and the gallon dispersements from the tank, and other 14 information that is reasonably prudent in order to obtain a sufficient body of 15 statistical data to determine the relative hazards of various categories of 16 tanks, the potential that future leaks or discharges may occur, and the condi- 17 tions under which cleanup costs and personal injury and property damage costs 18 may occur and vary in the severity of the release and the resultant costs to 19 the trust fund. 20 (6) The administrator shall act upon the application for insurance with 21 all reasonable promptness, and he shall make such investigations of the appli- 22 cant as he deems advisable to determine if the information contained in the 23 application for insurance is accurate and complete. The administrator shall 24 determine if the applicant's storage tanks meet all the eligibility require- 25 ments and promptly notify the applicant of the acceptance or nonacceptance of 26 the application for insurance. The absence of unknown data requested on the 27 application shall not preclude an applicant's acceptance for coverage by the 28 trust fund, if the applicant is otherwise eligible for insurance under this 29 chapter. 30 (7) In addition to the application fees received by the trust fund pursu- 31 ant to this section, the trust fund shall receive the revenue produced by the 32 imposition of a "transfer fee" of one cent ($.01) per gallon on the delivery 33 or storage of all petroleum products as defined in subsection (23) of section 34 41-4903, Idaho Code, delivered or stored within the state of Idaho. This 35 transfer fee is hereby imposed upon the first licensed distributor who36transfers title toreceives, as receipt is determined in section 37 63-2403, Idaho Code, a petroleum productto another legal entity38within this state for the privilege of engaging in the delivery or 39 storage of petroleum products whose delivery or storage may present the danger 40 of a discharge into the environment and thus create the liability to be 41 funded. The fee imposed by this subsection shall not apply to (a) petroleum or 42 petroleum products which are first delivered or stored in this state in a con- 43 tainer of fifty-five (55) gallons or less if such container is intended to be 44 transferred to the ultimate consumer of the petroleum or petroleum products or 45 (b) petroleum or petroleum products delivered or stored in this state for the 46 purpose of packaging or repackaging into containers of fifty-five (55) gallons 47 or less if such container is intended to be transferred to the ultimate con- 48 sumer of the petroleum or petroleum products. 49 (8) The transfer fee shall be collected by the commission on all petro- 50 leum products delivered or stored within this state after April 1, 1990. This 51 transfer fee shall be in addition to any excise tax imposed ongasoline52and/or aircraft enginemotor fuel or other petroleum prod- 53 ucts and shall be remitted to the commission with the distributor's monthly 54 report as required in section 63-2406, Idaho Code. The distributor may deduct 55 from his monthly report those gallons of petroleum products returned to a 3 1 licensed distributor's refinery or pipeline terminal storage or exported from 2 the state when supported by proper documents approved by the commission. For 3 the purpose of carrying out its duties under the provisions of this chapter, 4 the commission shall have the powers and duties provided in sections 63-3038, 5 63-3039, 63-3042 through 63-3066, 63-3068, 63-3071, and 63-3074 through 6 63-3078, Idaho Code, which sections are incorporated by reference herein as 7 though set out verbatim. 8 (9) No person shall be excused from liability for any duty or fee imposed 9 in this chapter for failure to obtain a distributor's license. 10 (10) The director shall certify to the commission when the unencumbered 11 balance in the trust fund equals thirty million dollars ($30,000,000). Effec- 12 tive the first day of the second month following the date of such certifica- 13 tion, the imposition of the transfer fee shall be suspended. Thereafter, the 14 director shall certify to the commission when the unencumbered balance in the 15 trust fund equals twenty million dollars ($20,000,000). Effective the first 16 day of the second month following the date of such certification, the imposi- 17 tion of the transfer fee shall be reinitiated. 18 SECTION 2. That Section 63-2405, Idaho Code, be, and the same is hereby 19 amended to read as follows: 20 63-2405. IMPOSITION OF TAX. (1) An excise tax is hereby imposed on all 21 gasolineand/or aircraft engine fuelreceived. The tax is to be 22 paid by the licensed distributor, and measured by the total number of gallons 23 of gasolineand/or aircraft engine fuelreceived by him, at the 24 rate of twenty-five cents (25[) per gallon. That tax, together with any pen- 25 alty and/or interest due, shall be remitted with the monthly distributor's 26 report required in section 63-2406, Idaho Code. 27 (2) The excise tax rate set forth in this section shall, when applied to 28 gasohol or to special fuels designed for use in diesel engines, be reduced by 29 the same percentage that the quantity of denatured anhydrous ethanol contained 30 in the gasoline or, in the case of special fuels the quantity of such special 31 fuel which is derived from agricultural products or the wastes of such prod- 32 ucts, bears to the total fuel subject to tax. Provided however, in no event 33 shall the rate set forth in this section be reduced more than ten percent 34 (10%). 35 SECTION 3. That Section 63-2406, Idaho Code, be, and the same is hereby 36 amended to read as follows: 37 63-2406. DISTRIBUTOR REPORTS. (1) Each distributor shall, not later than 38 the last day of each calendar month or for such other reporting period as the 39 commission may authorize, render to the commission an accurate report of all 40gasoline and/or aircraft enginemotor fuel received 41 by him in this state during the preceding reporting period. The report shall 42 be made in the manner and on forms required by the commission. 43 (2) The distributor's report shall include: 44 (a) An itemized statement of the total number of gallons ofgaso-45linemotor fuel received during the preceding calendar 46 month; and 47 (b)An itemized statement of the total number of gallons of air-48craft engine fuel received during the preceding calendar month; and49(c)Other information as the commission may require for the proper 50 administration of this chapter. 51 (3) The report shall be accompanied by a remittance of the tax 4 1 shown to be due on the report together with any applicable interest and pen- 2 alty, unless the amounts due are paid by electronic funds transfer in the man- 3 ner provided by section 67-2026, Idaho Code. 4 (4) Any distributor required to collect the tax imposed by this chapter 5 who fails to collect such tax or any distributor required to remit tax pursu- 6 ant to this section who fails to make such remittance, shall be liable to the 7 commission for the amount of tax not collected or remitted plus any applicable 8 penalty or interest. The commission may collect such amounts in the manner 9 provided in section 63-2434, Idaho Code. 10 SECTION 4. That Section 63-2407, Idaho Code, be, and the same is hereby 11 amended to read as follows: 12 63-2407. DEDUCTIONS AUTHORIZED. Each licensed distributor shall deduct 13 from his monthly report: 14 (1)Gasoline and/or aircraft engineMotor fuel 15 exported from this state other than in the supply tanks of motor vehicles, 16 motor boats or aircraft when supported by a shipping document , 17issued by a common carrier,an invoice signed by the purchaser, 18 or other proper documents approved by the commission but only if: 19 (a) the purchaser is not a licensed distributor and the seller can estab- 20 lish that any tax due in the jurisdiction to which thegasoline21and/or aircraft enginemotor fuel is destined is paid, 22 or 23 (b) the purchaser is a licensed distributor in the jurisdiction to which 24 thegasoline and/or aircraft enginemotor fuel 25 is destined. 26 (2)Gasoline and/or aircraft engineMotor fuel 27 returned to a licensed distributor's refinery or pipeline terminal storage 28 when supported by proper documents approved by the commission. 29 (3)Gasoline and/or aircraft engineMotor fuel 30 lost or destroyed by fire, lightning, flood, tornado, windstorm, explosion, or 31 other accidental casualty, after presenting to the commission satisfactory 32 proof of loss. 33 (4) The number of gallons which would be equal to one per cent (1%) of 34 the total number of gallons received during the reporting period, less the 35 total number of gallons deducted under subsections (1) through (3) of this 36 section, which credit is granted to the licensed distributor to reimburse him 37 for the expense incurred on behalf of the state of Idaho in collecting and 38 remittinggasoline and/or aircraft enginemotor fuel 39 tax moneys, maintaining necessary records for the state, preparing necessary 40 reports and remittances in compliance with this chapter, and for loss from 41 evaporation, handling, spillage and shrinkage, except losses caused by casu- 42 alty as provided in subsection (3) of this section. The licensed distributor 43 may, in addition to the above, deduct the number of gallons equal to one per 44 cent (1%) of the total number of gallons received during the preceding calen- 45 dar month, less the total number of gallons deducted under subsections (1) 46 through (3) of this section, to cover shrinkage, evaporation, spillage and 47 handling losses of a retail dealer. The latter deductions are to be allowed 48 only upon filing with the commission satisfactory evidence as may be pre- 49 scribed by it indicating the credit allowance has been made in favor of the 50 retail dealer or paid to him. The evidence shall be submitted together with 51 the report wherein this portion of the deduction is claimed. A licensed dis- 52 tributor who sells and deliversgasolinemotor fuel 53 directly to the consumer and not for resale shall, with respect to those 5 1 sales, be deemed a retail dealer for the purposes of this section. 2 (5)Gasoline and/or aircraft engineMotor fuel 3 sold to the Idaho national guard for use in aircraft and in vehicles used off 4 public highways provided, however, such deduction is supported by an exemption 5 certificate signed by an authorized officer of the Idaho national guard. 6 (6) For sales made on or after July 1, 1995, taxes previously paid on 7 gallons represented by accounts found to be worthless and actually charged-off 8 for income tax purposes may be credited upon a subsequent payment of the tax 9 provided in this chapter or, if no such tax is due, refunded. If such accounts 10 are thereafter collected, the tax per gallon shall be paid based upon the 11 amount actually received divided by the price per gallon of the original sale 12 multiplied by the appropriate tax rate. 13 SECTION 5. That Sections 63-2420 and 63-2422, Idaho Code, be, and the 14 same are hereby repealed. 15 SECTION 6. That Section 63-2423, Idaho Code, be, and the same is hereby 16 amended to read as follows: 17 63-2423. CREDITS AND REFUNDS TO CONSUMERS. (1) Any person who has paid 18 his special fuels tax directly to the vendor from whom it was purchased shall 19 be refunded the amount of: 20 (a) Any special fuels tax paid on special fuels used for purposes other 21 than operation or propulsion of motor vehicles upon the high- 22 ways in the state of Idaho; 23 (b) Any tax paid on special fuels used in motor vehicles owned or leased 24 and operated by an instrumentality of the federal government or of the 25 state of Idaho, including the state and all of its political subdivisions; 26 (c) Any tax paid on special fuels used in motor vehicles to which gaseous 27 special fuel is delivered and which displays a valid gaseous special fuels 28 permit under section 63-2424, Idaho Code; 29 (d) Any special fuels tax paid on special fuels exported for use outside 30 the state of Idaho. Special fuels carried from the state in the fuel tank 31 of a motor vehicle will not be deemed to be exported from the state unless 32 it is subject to a like or similar tax in thestate33 jurisdiction to which it is taken and that tax is actually paid to 34 the otherstatejurisdiction ; and 35 (e) Any tax, penalty or interest erroneously or illegally paid or col- 36 lected. 37 (2) No refund of special fuels tax shall be paid on: 38 (a) Special fuels used in a recreational vehicle; or 39 (b) Special fuels used in noncommercial motor boats or in motor boats 40 operated by a governmental entity. 41 (3) Refunds authorized in this section shall be claimed in the same man- 42 ner as applies to refunds of gasoline tax under section 63-2410, Idaho Code. 43 SECTION 7. That Section 63-2424, Idaho Code, be, and the same is hereby 44 amended to read as follows: 45 63-2424. GASEOUS FUELS. (1) In the case of special fuels which are in a 46 gaseous form, the commission shall provide byregulation47 rule the method to be used for converting the measurement of the fuel 48 to the equivalent of gallons for the purpose of applying tax rates. The method 49 provided shall cause the tax rate provided in section 63-2405, Idaho Code, to 50 apply to an amount of gaseous fuels having energy equal to one (1) gallon of 6 1 gasoline. 2 (2) As an alternative to the provisions of subsection (1) of this sec- 3 tion, an annual fee in lieu of the excise tax may be collected on a vehicle 4 powered by gaseous fuels. The rate of the fee shall be based on the following 5 schedule for all types of gaseous fuels as adjusted by the formula for prora- 6 tion set out below. The permits shall be sold by gaseous fuels vendors dis- 7 pensing gaseous fuels into motor vehicles. 7 1 VEHICLE TONNAGE (GVW) FEE 2 0 -- 8,000 $56 0.00 3 8,001 -- 16,000 $7589 .00 4 16,001 -- 26,000 $15079 .00 5 26,001 and above $175208 .00 6 Permits for vehicles which are converted to gaseous fuels after the first of 7 July in any year shall have the fee prorated for the appropriate number of 8 months until renewal. The commission shall provide byregulation9 rule the method to be used for converting the measurement of fuel 10 to the equivalent of gallons for the purpose of applying increases in tax 11 rates after this law becomes effective. A decal issued by thedepartment12commission shall be displayed in any vehicle for which a 13 permit is issued hereunder as evidence that the annual fee has been paid in 14 lieu of the fuel tax. This decal shall be displayed in a conspicuous place. 15 SECTION 8. That Chapter 24, Title 63, Idaho Code, be, and the same is 16 hereby amended by the addition thereto of a NEW SECTION , to be 17 known and designated as Section 63-2427B, Idaho Code, and to read as follows: 18 63-2427B. LICENSED GASEOUS FUELS DISTRIBUTORS -- REPORTS. (1) In lieu of 19 the distributor's license required by section 63-2427A, Idaho Code, the com- 20 mission may issue a gaseous fuels distributor's license to a distributor who 21 applies for the license and who does not deal in fuel, other than gaseous 22 fuels, except fuel which is either: 23 (a) Motor fuel on which any tax due under this chapter has previously 24 been imposed upon a licensed distributor; or 25 (b) Dyed fuel upon which the transfer fee imposed in section 41-4908, 26 Idaho Code, has been imposed upon a licensed distributor. 27 (2) Licensed gaseous fuels distributors shall, not later than the last 28 day of each calendar month or for such other reporting period as the commis- 29 sion may authorize, render to the commission an accurate report of all gaseous 30 fuels that are subject to tax under this chapter during the preceding report- 31 ing period. The report shall be made in the manner and on forms required by 32 the commission and shall include such other information as the commission may 33 require for the proper administration of this chapter. 34 SECTION 9. That Section 63-2428, Idaho Code, be, and the same is hereby 35 amended to read as follows: 36 63-2428. BONDING. (1) At the time an application for a distributor's 37 license under section 63-2427A, Idaho Code, is submitted to the commission, 38 the applicant shall file a bond with the commission conditioned upon faithful 39 performance of all of the requirements of this chapter. The total amount of 40 the bond shall be fixed by the commission and shall be equivalent to at least 41 twice the estimated average tax liability for the reporting period for which 42 the applicant will be required to fileeithera distributor's 43 report under section 63-2406, Idaho Code, or a special fuels dealer's44return under section 63-2420, Idaho Code, or both. If a person is both a45licensed distributor and a licensed special fuels dealer, the bonding require-46ments in regard to each may be consolidated into a single bond. The 47 bond required by this section shall in no case be less than one thousand dol- 48 lars ($1,000) nor more than two hundred thousand dollars ($200,000). Based on 49 prior years' experience, the total amount required to be secured by the bond 50 may be increased or reduced by the commission at any time. The bond will be 51 waived if the commission is satisfied that the distributor has the financial 8 1 responsibility to meet the required bond amount. Financial responsibility may 2 be determined by the commission upon review of all relevant public documents 3 including appropriate county records and records of tax payments to the state 4 of Idaho. The distributor can be required to provide a commercial credit rat- 5 ing, balance sheet, or income statement to demonstrate present financial sol- 6 vency, i.e. ownership of real and/or personal property, the unencumbered 7 value of which exceeds the bond amount otherwise required. If such financial 8 solvency is established, and if the distributor has been doing business in 9 Idaho as a licensed distributor for five (5) or more consecutive years without 10 a default in the payment of taxes imposed in this chapter, financial responsi- 11 bility shall be presumed. Any bond given in conjunction with this chapter 12 shall be a continuing instrument, and shall cover the period during which the 13 license in connection with which the bond is given is in effect, unless the 14 surety on the bond is released or discharged by the commission. Any surety on 15 any bond furnished by a licensee shall be discharged and released from any and 16 all liability to the state accruing on the bond after the expiration of thirty 17 (30) days from the date upon which the surety shall have lodged with the com- 18 mission a written request to be released and discharged. The request shall not 19 operate to relieve, release or discharge the surety from any liability 20 accrued, or which will accrue, before the expiration of the thirty (30) day 21 period. The commission shall promptly, upon receipt of the notice of the 22 request, notify the licensee and require him to furnish a new bond. Unless the 23 licensee files a new bond with the commission in the amount provided in this 24 section before the expiration of the thirty (30) day period, the commission 25 shall immediately cancel the licensee's license. 26 (2) In the event that any taxes due under the provisions of this chapter 27 are not paid by a licensed distributor ,or a licensed spe-28cial fuels dealer,and the unpaid taxes are assessed by the commission, 29 and after all avenues for appeal of the assessment have been exhausted, the 30 commission may apply the unpaid tax liability against the bond required by 31 this section. 32 SECTION 10. That Section 63-2438, Idaho Code, be, and the same is hereby 33 amended to read as follows: 34 63-2438. INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. (1) It shall be 35 unlawful for any person to consume special fuels in the operation or propul- 36 sion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross 37 weight on the highways of this state unless such motor vehicle is: 38 (a) Licensed under the provisions of the international fuels tax agree- 39 ment; or 40 (b) Operating under a temporary trip permit under section 49-432, Idaho 41 Code; or 42 (c) Registered solely for operation in this state under section 43 49-434, Idaho Code, and is nNot a vehicle proportion- 44 ally registered under section 49-435, Idaho Code. 45 (2) The application for an Idaho IFTA license shall be made to the com- 46 mission upon a form prepared and furnished by the commission and containing 47 such information as the commission deems necessary. Carriers based in other 48 IFTA jurisdictions must apply to their base jurisdiction to obtain an IFTA 49 license. 50 (3) No IFTA license shall be transferable. 51 (4) The commission may collect a fee for issuance of the IFTA license and 52 decal, which fee shall not exceed the cost of issuance.
STATEMENT OF PURPOSE
RS07370C2
This bill amends the motor fuel tax laws to:
* Combine the tax return filing requirements for gasoline and special fuels (diesel fuel) into a
single motor fuel tax return. This is done in sections 14 of the bill.
* Increase the fee for gaseous fuels decals to correspond with the 1996 tax rate increase for
motor fuels and provide for a license for gaseous fuels vendors. Sections 5 and 6 of the bill.
* Clearly authorize the operation of vehicles over 26,000 pounds maximum gross weight
without a fuel permit if they are registered solely for operation in Idaho. Section 7 of the bill.
* Conform the legal incidence of the one-cent petroleum transfer fee to the legal incidence of
the motor fuels tax. Section 8 of the bill.
FISCAL IMPACT
No fiscal effect.
Contact
:DanJohn/
TedSpanger
State Tax
Commission
334-7530
H580