Print Friendly HOUSE BILL NO. 426 – Gasohol/diesel fuel, tax
HOUSE BILL NO. 426
View Daily Data Tracking History
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.
H0426.........................................by TRANSPORTATION AND DEFENSE
GASOHOL/DIESEL FUEL - TAX - Amends existing law to delete the preferential
tax rate for gasohol and diesel fuel containing agricultural products; to
define "biodiesel"; to provide a deduction for gasohol and biodiesel not
exceeding ten percent of the total gallons of gasohol or biodiesel
reported; and to clarify the three year statute of limitations on refund
claims for motor fuel taxes.
01/15 House intro - 1st rdg - to printing
01/16 Rpt prt - to Transp
01/23 Rpt out - rec d/p - to 2nd rdg
01/24 2nd rdg - to 3rd rdg
01/28 3rd rdg - PASSED - 68-1-1
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black,
Block, Boe, Bolz, Bradford, Bruneel, Callister, Campbell, Clark,
Collins, Crow, Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge,
Field(13), Field(20), Gagner, Gould, Hadley, Hammond, Harwood,
Henbest, Higgins, Hornbeck, Jaquet, Jones, Kellogg, Kendell, Kunz,
Lake, Langford, Loertscher, Mader, Martinez, McKague, Meyer,
Montgomery, Mortensen, Moyle, Pearce, Pischner, Pomeroy, Raybould,
Ridinger, Roberts, Robison, Schaefer, Sellman, Shepherd, Smith(33),
Smith(23), Smylie, Stevenson, Stone, Tilman, Trail, Wheeler, Young,
NAYS -- Sali
Absent and excused -- Wood
Floor Sponsor - Pischner
Title apvd - to Senate
01/29 Senate intro - 1st rdg - to Transp
02/06 Rpt out - rec d/p - to 2nd rdg
02/07 2nd rdg - to 3rd rdg
02/11 3rd rdg - PASSED - 33-0-2
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Frasure,
Goedde, Hawkins, Hill, Ingram, Ipsen, Keough, King-Barrutia, Little,
Lodge, Marley, Noh, Risch, Sandy, Schroeder, Sims, Sorensen, Stegner,
Stennett, Thorne, Wheeler, Williams
NAYS -- None
Absent and excused -- Geddes, Richardson
Floor Sponsor - Boatright
Title apvd - to House
02/12 To enrol
02/13 Rpt enrol - Sp signed
02/14 Pres signed
02/15 To Governor
02/19 Governor signed
Session Law Chapter 30
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 426
BY TRANSPORTATION AND DEFENSE COMMITTEE
1 AN ACT
2 RELATING TO FUELS TAX LAW; AMENDING SECTION 63-2401, IDAHO CODE, TO DEFINE
3 "BIODIESEL" AND TO EXPAND THE DEFINITIONS OF "INTERNATIONAL FUEL TAX
4 AGREEMENT," "JURISDICTION" AND "PERSON"; AMENDING SECTION 63-2405, IDAHO
5 CODE, TO DELETE THE PREFERENTIAL TAX RATE FOR GASOHOL AND DIESEL FUEL CON-
6 TAINING AGRICULTURAL PRODUCTS; AMENDING SECTION 63-2407, IDAHO CODE, TO
7 PROVIDE A DEDUCTION FOR GASOHOL AND BIODIESEL NOT EXCEEDING TEN PERCENT OF
8 THE TOTAL GALLONS OF GASOHOL OR BIODIESEL REPORTED AND TO MAKE TECHNICAL
9 CORRECTIONS; AMENDING SECTION 63-2410, IDAHO CODE, TO CLARIFY THE THREE
10 YEAR STATUTE OF LIMITATION OF REFUND CLAIMS FOR MOTOR FUEL TAXES; AND
11 AMENDING SECTIONS 63-2421, 63-2438, 63-2440 AND 63-2441, IDAHO CODE, TO
12 DELETE OBSOLETE LANGUAGE IN REFERENCE TO TEMPORARY TRIP PERMITS.
13 Be It Enacted by the Legislature of the State of Idaho:
14 SECTION 1. That Section 63-2401, Idaho Code, be, and the same is hereby
15 amended to read as follows:
16 63-2401. DEFINITIONS. In this chapter:
17 (1) "Aircraft engine fuel" means:
18 (a) Aviation gasoline, defined as any mixture of volatile hydrocarbons
19 used in aircraft reciprocating engines; and
20 (b) Jet fuel, defined as any mixture of volatile hydrocarbons used in
21 aircraft turbojet and turboprop engines.
22 (2) "Biodiesel" means any fuel or mixture of fuels that is:
23 (a) Derived in whole or in part from agricultural products or animal fats
24 or the wastes of such products; and
25 (b) Suitable for use as fuel in diesel engines.
26 (3) "Bond" means:
27 (a) A surety bond, in an amount required by this chapter, duly executed
28 by a surety company licensed and authorized to do business in this state
29 conditioned upon faithful performance of all requirements of this chapter,
30 including the payment of all taxes, penalties and other obligations aris-
31 ing out of the provisions of this chapter; or
32 (b) A deposit with the commission by any person required to be licensed
33 pursuant to this chapter under terms and conditions as the commission may
34 prescribe, of a like amount of lawful money of the United States or bonds
35 or other obligations of the United States, the state of Idaho, or any
36 county of the state; or
37 (c) An irrevocable letter of credit issued to the commission by a bank
38 doing business in this state payable to the state upon failure of the per-
39 son on whose behalf it is issued to remit any payment due under the provi-
40 sions of this chapter.
41 ( 34) "Commercial motor boat" means any boat, equipped with a motor, which
42 is wholly or partly used in a profit-making enterprise or in an enterprise
43 conducted with the intent of making a profit.
1 ( 45) "Commission" means the state tax commission of the state of Idaho.
2 ( 56) "Distributor" means any person who receives gasoline, special fuels,
3 and/or aircraft fuel in this state, and includes a special fuels dealer. Any
4 person who sells or receives gaseous fuels will not be considered a distribu-
5 tor unless the gaseous fuel is delivered into the fuel supply tank or tanks of
6 a motor vehicle not then owned or controlled by him.
7 ( 67) "Dyed fuel" means diesel fuel that is dyed pursuant to requirements
8 of the internal revenue service, or the environmental protection agency.
9 ( 78) "Exported" means delivered by truck or rail across the boundaries of
10 this state by or for the seller or purchaser from a place of origin in this
12 ( 89) "Gasohol" means gasoline containing a mixture of no more than ten
13 percent (10%) blend anhydrous ethanol.
14 ( 910) "Gasoline" means any mixture of volatile hydrocarbons suitable as a
15 fuel for the propulsion of motor vehicles or motor boats. "Gasoline" also
16 means aircraft engine fuels when used for the operation or propulsion of motor
17 vehicles or motor boats and includes gasohol, but does not include special
19 (1 01) "Highways" means every place of whatever nature open to the use of
20 the public as a matter of right for the purpose of vehicular travel which is
21 maintained by the state of Idaho or an agency or taxing subdivision or unit
22 thereof or the federal government or an agency or instrumentality thereof.
23 Provided, however, if the cost of maintaining a roadway is primarily borne by
24 a special fuels user who operates motor vehicles on that roadway pursuant to a
25 written contract during any period of time that a special fuels tax liability
26 accrues to the user, such a roadway shall not be considered a "highway" for
27 any purpose related to calculating that user's special fuel's tax liability or
29 (1 12) "Imported" means delivered by truck or rail across the boundaries of
30 this state by or for the seller or purchaser from a place of origin outside
31 this state.
32 (1 23) "International fuel tax agreement" and "IFTA" mean the international
33 fuel tax agreement required by the intermodal surface transportation effi-
34 ciency act of 1991, Public Law 102-240, 105 Stat. 1914, and referred to in
35 title 49, U.S.C., section 31701, including subsequent amendments to that
37 (1 34) "Jurisdiction" means a state of the United States, the District of
38 Columbia, or a province or territory of Canada, or a state, territory or
39 agency of Mexico in the event that the state, territory or agency participates
40 in the international fuel tax agreement.
41 (1 45) "Licensed distributor" means any distributor who has obtained a
42 license under the provisions of section 63-2427A, Idaho Code.
43 (1 56) "Motor fuel" means gasoline, special fuels, aircraft engine fuels or
44 any other fuels suitable for the operation or propulsion of motor vehicles,
45 motor boats or aircraft.
46 (1 67) "Motor vehicle" means every self-propelled vehicle designed for
47 operation, or required to be licensed for operation, upon a highway.
48 (1 78) "Person" means any individual, firm, fiduciary, copartnership, asso-
49 ciation, limited liability company, corporation, governmental instrumentality
50 including the state and all of its agencies and political subdivisions, or any
51 other group or combination acting as a unit, and the plural as well as the
52 singular number, unless the intent to give a more limited meaning is disclosed
53 by the context. Whenever used in any clause prescribing and imposing a fine or
54 imprisonment, or both, the term "person" as applied to an association means
55 the partners or members, and as applied to corporations, the officers.
1 (1 89) "Recreational vehicle" means a snowmobile as defined in section
2 67-7101, Idaho Code; a motor driven cycle or motorcycle as defined in section
3 49-114, Idaho Code; and any vehicular type unit either as an integral part of,
4 or required for the movement of, units defined in section 39-4105(15), Idaho
6 ( 1920) "Retail dealer" means any person engaged in the retail sale of
7 motor fuels to the public or for use in the state.
8 (2 01) "Special fuels" means:
9 (a) All fuel suitable as fuel for diesel engines;
10 (b) A compressed or liquified gas obtained as a byproduct in petroleum
11 refining or natural gasoline manufacture, such as butane, isobutane, pro-
12 pane, propylene, butylenes, and their mixtures; and
13 (c) Natural gas, either liquid or gas, and hydrogen, used for the genera-
14 tion of power for the operation or propulsion of motor vehicles.
15 (2 12) "Special fuels dealer" means "distributor" under subsection ( 56) of
16 this section.
17 (2 23) "Special fuels user" means any person who uses or consumes special
18 fuels for the operation or propulsion of motor vehicles owned or controlled by
19 him upon the highways of this state.
20 (2 34) "Use" means either:
21 (a) The receipt, delivery or placing of fuels by a licensed distributor
22 or a special fuels dealer into the fuel supply tank or tanks of any motor
23 vehicle not owned or controlled by him while the vehicle is within this
24 state; or
25 (b) The consumption of fuels in the operation or propulsion of a motor
26 vehicle on the highways of this state.
27 SECTION 2. That Section 63-2405, Idaho Code, be, and the same is hereby
28 amended to read as follows:
29 63-2405. IMPOSITION OF TAX. (1) An excise tax is hereby imposed on all
30 gasoline received. The tax is to be paid by the licensed distributor, and mea-
31 sured by the total number of gallons of gasoline received by him, at the rate
32 of twenty-five cents (25) per gallon. That tax, together with any penalty
33 and/or interest due, shall be remitted with the monthly distributor's report
34 required in section 63-2406, Idaho Code.
35 (2) The excise tax rate set forth in this section shall, when applied to
36 gasohol or to special fuels designed for use in diesel engines, be reduced by
37 the same percentage that the quantity of denatured anhydrous ethanol contained
38 in the gasoline or, in the case of special fuels the quantity of such special
39 fuel which is derived from agricultural products or the wastes of such prod-
40 ucts, bears to the total fuel subject to tax. Provided however, in no event
41 shall the rate set forth in this section be reduced more than ten percent
43 SECTION 3. That Section 63-2407, Idaho Code, be, and the same is hereby
44 amended to read as follows:
45 63-2407. DEDUCTIONS AUTHORIZED. Each licensed distributor shall deduct
46 from his monthly report:
47 (1) Motor fuel exported from this state other than in the supply tanks of
48 motor vehicles, motor boats or aircraft when supported by a shipping document,
49 an invoice signed by the purchaser, or other proper documents approved by the
50 commission but only if:
51 (a) tThe purchaser is not a licensed distributor and the seller can
1 establish that any tax due in the jurisdiction to which the motor fuel is
2 destined is paid ,; or
3 (b) tThe purchaser is a licensed distributor in the jurisdiction to which
4 the motor fuel is destined.
5 (2) Motor fuel returned to a licensed distributor's refinery or pipeline
6 terminal storage when supported by proper documents approved by the commis-
8 (3) Motor fuel lost or destroyed by fire, lightning, flood, tornado,
9 windstorm, explosion, or other accidental casualty, after presenting to the
10 commission satisfactory proof of loss.
11 (4) The number of gallons which would be equal to one per cent percent
12 (1%) of the total number of gallons received during the reporting period, less
13 the total number of gallons deducted under subsections (1) through (3) of this
14 section, which credit is granted to the licensed distributor to reimburse him
15 for the expense incurred on behalf of the state of Idaho in collecting and
16 remitting motor fuel tax moneys, maintaining necessary records for the state,
17 preparing necessary reports and remittances in compliance with this chapter,
18 and for loss from evaporation, handling, spillage and shrinkage, except losses
19 caused by casualty as provided in subsection (3) of this section. The licensed
20 distributor may, in addition to the above, deduct the number of gallons equal
21 to one per cent percent (1%) of the total number of gallons received during
22 the preceding calendar month, less the total number of gallons deducted under
23 subsections (1) through (3) of this section, to cover shrinkage, evaporation,
24 spillage and handling losses of a retail dealer. The latter deductions are to
25 be allowed only upon filing with the commission satisfactory evidence as may
26 be prescribed by it indicating the credit allowance has been made in favor of
27 the retail dealer or paid to him. The evidence shall be submitted together
28 with the report wherein this portion of the deduction is claimed. A licensed
29 distributor who sells and delivers motor fuel directly to the consumer and not
30 for resale shall, with respect to those sales, be deemed a retail dealer for
31 the purposes of this section.
32 (5) Motor fuel sold to the Idaho national guard for use in aircraft and
33 in vehicles used off public highways provided, however, such deduction is sup-
34 ported by an exemption certificate signed by an authorized officer of the
35 Idaho national guard.
36 (6) For sales made on or after July 1, 1995, taxes previously paid on
37 gallons represented by accounts found to be worthless and actually charged-off
38 for income tax purposes may be credited upon a subsequent payment of the tax
39 provided in this chapter or, if no such tax is due, refunded. If such accounts
40 are thereafter collected, the tax per gallon shall be paid based upon the
41 amount actually received divided by the price per gallon of the original sale
42 multiplied by the appropriate tax rate.
43 (7) In the case of motor fuel received during the reporting period and
44 included in the report that is:
45 (a) Gasohol, deduct the number of gallons of denatured anhydrous ethanol
46 contained in the gasohol.
47 (b) Biodiesel, in whole or in part, deduct the number of gallons of agri-
48 cultural products or animal fats or the wastes of such products contained
49 in the fuel.
50 The deduction provided in this subsection shall not exceed ten percent (10%)
51 of (i) the volume of gasohol reported on the report or (ii) the special fuel
52 which is or contains biodiesel.
53 SECTION 4. That Section 63-2410, Idaho Code, be, and the same is hereby
54 amended to read as follows:
1 63-2410. REFUND OF GASOLINE TAX PROCEDURE. (1) Any person who shall pur-
2 chase fifty (50) gallons or more, and use the gasoline in motor vehicles
3 operated on highways outside of the state of Idaho where a duplicate tax is
4 assessed for the same gasoline, shall be entitled to refund when a claim is
5 presented to the commission in the manner required in subsection (5)(c) of
6 this section. Claimant shall present to the commission a statement accompanied
7 by a verification of the use determined by an audit of his operations con-
8 ducted as prescribed by the tax commission; or his claim may be verified by
9 the filing of a receipt or proof showing the payment of tax on the gasoline
10 used in any other state.
11 (2) Any person who shall purchase within any one (1) calendar year fifty
12 (50) gallons or more of gasoline used for the purposes described in this sub-
13 section shall be entitled to be refunded the amount of gasoline tax previously
14 paid on that gasoline. Exempt uses are:
15 (a) Operating stationary gasoline engines;
16 (b) Propelling equipment or vehicles which are not licensed to be oper-
17 ated on a highway; and
18 (c) Operating commercial motor boats.
19 (3) No refund of gasoline tax shall be allowed for any gasoline which is:
20 (a) Used in motor vehicles required to be licensed or used in any motor
21 vehicle exempt from registration by reason of the ownership or residence;
23 (b) Aircraft engine fuel placed in aircraft, provided however, if tax has
24 been paid at the rate provided in section 63-2405, Idaho Code, on any
25 motor fuel placed in the fuel supply tank of an aircraft the user of the
26 fuel may apply for a refund of the difference between the tax paid on the
27 fuel and the tax imposed in section 63-2408, Idaho Code; or
28 (c) Gasoline used in recreational vehicles; or
29 (d) Gasoline used in noncommercial motor boats or in boats operated by a
30 governmental entity.
31 (4) Any licensed distributor paying the gasoline tax and/or aircraft
32 engine fuel tax to the state of Idaho erroneously shall be allowed a credit or
33 refund of the amount of tax paid by him if a written claim for refund is filed
34 with the commission within three (3) years after the date those taxes were
35 paid. Such credit or refund shall include interest at the rate established in
36 section 63-3045, Idaho Code, computed from the date taxes to be refunded or
37 credited were paid to the commission.
38 (5) (a) All claims for refund of gasoline taxes arising under subsection
39 (1), (2) or (3)(b) of this section shall be filed in conjunction with the
40 claimant's income tax return due pursuant to chapter 30, title 63, Idaho
41 Code. The gasoline tax refund claimed shall be tax paid on gasoline actu-
42 ally purchased during the taxable year to which the income tax return
43 relates. The gasoline tax refund due shall be offset against any other
44 taxes, penalties or interest due before any balance is refunded by the
45 commission to the claimant. Subject to a limitation as to the amount of
46 refund to be claimed as the commission may provide by rule, refund claims
47 may be submitted and paid on a monthly basis and reconciled on the income
48 tax return when it is filed.
49 (b) If a claimant is not required to file an income tax return, the
50 refund claim shall be made on forms and in the manner as the commission
51 may provide. The claim shall relate to taxes paid on gasoline actually
52 purchased in the calendar year preceding the filing and the claim shall be
53 filed due on or before April 15 following the close of the calendar year.
54 (c) Claims for refunds under subsection (1) or (2) of this section shall
55 be filed within the time and in the manner prescribed in section 63-3072,
1 Idaho Code. Such credit or refund shall include interest at the rate
2 established in section 63-3045, Idaho Code, computed from sixty (60) days
3 following the later of the due date of the claimed refund under subsection
4 (5)(a) or (5)(b) of this section or the filing of the claim. No refund
5 shall be paid under this section unless a written claim for such refund
6 has been filed with the commission within three (3) years after the due
7 date, including extensions, of the income tax return in regard to which
8 the claim relates or the due date of the claim established in paragraph
9 (b) of this subsection (5).
10 (d) The commission may require that all claims be accompanied by the
11 original signed invoice or invoices issued to the claimant, showing the
12 total amount of gasoline on which a refund is claimed and the reason, the
13 amount of the tax and any additional information required by the commis-
14 sion. Each separate delivery shall constitute a purchase and a separate
15 invoice shall be prepared, at least in duplicate, to cover the delivery.
16 All invoices, except those prepared by a computer or similar machine,
17 shall be prepared in ink or double-spaced carbon shall be used between the
18 original and first duplicate.
19 (6) (a) Should the commission find that the claim contains errors, it may
20 correct the claim and approve it as corrected, or the commission may
21 require the claimant to file an amended claim. The commission may require
22 any person who makes a claim for refund to furnish a statement under oath,
23 giving his occupation, description of the machine or equipment in which
24 the gasoline was used, the place where used and any other information as
25 the commission may require. If the commission determines that any claim
26 has been fraudulently presented, or is supported by an invoice or invoices
27 fraudulently made or altered, or that any statement in the claim or affi-
28 davit is willfully false and made for the purpose of misleading, the com-
29 mission may reject the claim in full. If the claim is rejected, the com-
30 mission may suspend the claimant's right to any refund for purchases made
31 during a period not to exceed one (1) year beginning with the date the
32 rejected claim was filed, and it shall take all other action deemed appro-
34 (b) The commission has authority, in order to establish the validity of
35 any claim, to examine the books and records of the claimant for that pur-
36 pose, and failure of the claimant to accede to the demand for the examina-
37 tion may constitute a waiver of all rights to the refund claimed.
38 (7) In the event of the loss or destruction of the original invoice or
39 invoices, the person claiming a refund may submit a duplicate copy of the
40 invoice certified by the vendor, but payment based on the duplicate invoice
41 shall not be made until one (1) year after the date on which the gasoline was
43 SECTION 5. That Section 63-2421, Idaho Code, be, and the same is hereby
44 amended to read as follows:
45 63-2421. RETURNS AND PAYMENT OF USE TAX BY CONSUMERS. (1) Any person who
46 consumes special fuels in a motor vehicle licensed or required to be licensed
47 by the laws of this state, except for motor vehicles licensed under IFTA or
48 operating with a temporary trip permit under section 49-432, Idaho Code, which
49 is subject to the tax imposed by section 63-2416, Idaho Code, shall report the
50 amount of tax liability and pay the taxes due in conjunction with his income
51 or franchise tax return due under the provisions of chapter 30, title 63,
52 Idaho Code, in the manner and form prescribed by the commission. Payment of
53 special fuels taxes shall be made in conjunction with any other taxes due on
1 that return and special fuels taxes due may be offset against refunds of any
2 other taxes shown on the return to be due the taxpayer.
3 (2) In the case of a person other than one who consumes special fuels in
4 a motor vehicle described in the exception in subsection (1) of this section
5 and not required to file a return under chapter 30, title 63, Idaho Code, who
6 is subject to the tax imposed by section 63-2416, Idaho Code, the tax shall be
7 paid annually, on a calendar year basis, in the manner and form required by
8 the commission. The return and payment for each calendar year shall be due on
9 or before April 15 of the immediately succeeding calendar year.
10 SECTION 6. That Section 63-2438, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 63-2438. INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. (1) It shall be
13 unlawful for any person to consume special fuels in the operation or propul-
14 sion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross
15 weight on the highways of this state unless such motor vehicle is:
16 (a) Licensed under the provisions of the international fuels tax agree-
17 ment; or
18 (b) Operating under a temporary trip permit under section 49-432, Idaho
19 Code; or
20 (c) Registered solely for operation in this state under section 49-434,
21 Idaho Code, and is not a vehicle proportionally registered under section
22 49-435, Idaho Code.
23 (2) The application for an Idaho IFTA license shall be made to the com-
24 mission upon a form prepared and furnished by the commission and containing
25 such information as the commission deems necessary. Carriers based in other
26 IFTA jurisdictions must apply to their base jurisdiction to obtain an IFTA
28 (3) No IFTA license shall be transferable.
29 (4) The commission may collect a fee for issuance of the IFTA license and
30 decal, which fee shall not exceed the cost of issuance.
31 SECTION 7. That Section 63-2440, Idaho Code, be, and the same is hereby
32 amended to read as follows:
33 63-2440. EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND
34 REPORTS AND TEMPORARY TRIP PERMITS. (1) In lieu of obtaining an IFTA license,
35 any person operating a motor vehicle over twenty-six thousand (26,000) pounds
36 maximum gross weight, propelled by special fuels in this state, shall secure a
37 temporary trip permit under section 49-432, Idaho Code, authorizing the opera-
38 tion of such vehicle in the state. for a period not to exceed ninety-six (96)
39 hours. The temporary trip permit shall be obtained through the Idaho transpor-
40 tation department. The fees shall be those provided by section 49-432, Idaho
41 Code, and the revenues shall be distributed as provided by section 40-701,
42 Idaho Code.
43 (2) A motor vehicle owned or operated by another state of the United
44 States or an agency or political subdivision thereof shall be exempt from the
45 requirements of sections 63-2438 and 63-2439, Idaho Code, if the state where
46 the vehicle is owned grants a substantially similar exemption to vehicles
47 owned by the state of Idaho, its agencies or political subdivisions.
48 (3) Recreational vehicles, as defined in section 63-2401, Idaho Code, and
49 buses used exclusively for personal pleasure by an individual shall be exempt
50 from the requirements of sections 63-2438 and 63-2439, Idaho Code. A recre-
51 ational vehicle used in connection with any business or institutional endeavor
1 shall not qualify for the exemption under this subsection.
2 SECTION 8. That Section 63-2441, Idaho Code, be, and the same is hereby
3 amended to read as follows:
4 63-2441. PENALTIES. It shall be unlawful for any person to consume any
5 special fuels in the propulsion of a motor vehicle over twenty-six thousand
6 (26,000) pounds maximum gross weight on the highways of this state except as
7 provided in section 63-2438, Idaho Code, unless such person is exempt from
8 such requirement under section 63-2440, Idaho Code, or other provision of
9 state or federal law or, in the case of vehicles using gaseous fuel, has com-
10 plied with section 63-2424, Idaho Code. Such unlawful operation or the display
11 of any fictitious or counterfeit IFTA cab card or decal or any fictitious or
12 counterfeit temporary trip permit or display of an IFTA cab card or decal
13 issued to a person other than the owner or operator or lessee of the vehicle
14 on which it is displayed shall be a misdemeanor and any person convicted
15 thereof may be punished in the manner provided by law.
STATEMENT OF PURPOSE
This bill proposes several technical and other adjustments to the
motor fuels tax laws. The preferential tax rates for gasohol and
for diesel fuel containing agricultural products are changed to
deductions. This provides distributors the same benefit but in
a way that is administrable under the International Fuels Tax
Agreement (IFTA). Fuel containing mixtures of agricultural and
animal fats used in diesel engines is defined as "biodiesel."
A single three-year statute of limitations on all claims for
refunds of motor fuels taxes is provided. Provision is made for
the potential inclusion of Mexican governments in IFTA in the event
of implementation of the trucking provisions of the North American
Free Trade Agreement. Conforming amendments are made to the
definitions of "International Fuels Tax Agreement," and "person."
References to temporary trip permits are changed to reflect last
session's extension of these permits from 96 to 120 hours.
Name: Dan John / Ted Spangler
Agency: State Tax Commission
STATEMENT OF PURPOSE/FISCAL NOTE H 426