TITLE 63

REVENUE AND TAXATION

CHAPTER 24

FUELS TAX

63-2401.  Definitions. In this chapter:

(1)  "Aircraft engine fuel" means:

(a)  Aviation gasoline, defined as any mixture of volatile hydrocarbons used in aircraft reciprocating engines; and

(b)  Jet fuel, defined as any mixture of volatile hydrocarbons used in aircraft turbojet and turboprop engines.

(2)  "Biodiesel" means any fuel that is derived in whole or in part from agricultural products or animal fats or the wastes of such products and is suitable for use as fuel in diesel engines.

(3)  "Biodiesel blend" means any fuel produced by blending biodiesel with petroleum-based diesel to produce a fuel suitable for use in diesel engines.

(4)  "Bond" means:

(a)  A surety bond, in an amount required by this chapter, duly executed by a surety company licensed and authorized to do business in this state conditioned upon faithful performance of all requirements of this chapter, including the payment of all taxes, penalties and other obligations arising out of the provisions of this chapter; or

(b)  A deposit with the commission by any person required to be licensed pursuant to this chapter under terms and conditions as the commission may prescribe, of a like amount of lawful money of the United States or bonds or other obligations of the United States, the state of Idaho, or any county of the state; or

(c)  An irrevocable letter of credit issued to the commission by a bank doing business in this state payable to the state upon failure of the person on whose behalf it is issued to remit any payment due under the provisions of this chapter.

(5)  "Commercial motor boat" means any boat, equipped with a motor, which is wholly or partly used in a profit-making enterprise or in an enterprise conducted with the intent of making a profit.

(6)  "Commission" means the state tax commission of the state of Idaho.

(7)  "Distributor" means any person who receives motor fuel in this state and includes a special fuels dealer. Any person who sells or receives gaseous special fuels will not be considered a distributor unless:

(a)  The gaseous special fuel is delivered into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by him; or

(b)  The gaseous special fuel is placed in certain gaseous special fuels bulk tanks upon which the seller may charge tax as the result of an agreement with the customer.

(8)  "Dyed fuel" means diesel fuel that is dyed pursuant to requirements of the internal revenue service, or the environmental protection agency.

(9)  "Exported" means delivered by truck or rail across the boundaries of this state by or for the seller or purchaser from a place of origin in this state.

(10) "Gasohol" means gasoline blended with ten percent (10%) or more of anhydrous ethanol.

(11) "Gasoline" means any mixture of volatile hydrocarbons suitable as a fuel for the propulsion of motor vehicles or motor boats. "Gasoline" also means aircraft engine fuels when used for the operation or propulsion of motor vehicles or motor boats and includes gasohol, but does not include special fuels.

(12) "Highways" means every place of whatever nature open to the use of the public as a matter of right for the purpose of vehicular travel which is maintained by the state of Idaho or an agency or taxing subdivision or unit thereof or the federal government or an agency or instrumentality thereof. Provided, however, if the cost of maintaining a roadway is primarily borne by a special fuels user who operates motor vehicles on that roadway pursuant to a written contract during any period of time that a special fuels tax liability accrues to the user, such a roadway shall not be considered a "highway" for any purpose related to calculating that user’s special fuels’ tax liability or refund.

(13) "Idling" means the period of time greater than twenty-five hundredths (.25) of an hour when a motor vehicle is stationary with the engine operating at less than one thousand two hundred (1,200) revolutions per minute (RPM), without the power take-off (PTO) unit engaged, with the transmission in the neutral or park position, and with the parking brake set.

(14) "Imported" means delivered by truck or rail across the boundaries of this state by or for the seller or purchaser from a place of origin outside this state.

(15) "International fuel tax agreement" and "IFTA" mean the international fuel tax agreement required by the intermodal surface transportation efficiency act of 1991, Public Law 102-240, 105 Stat. 1914, and referred to in 49 U.S.C. 31701, including subsequent amendments to that agreement.

(16) "Jurisdiction" means a state of the United States, the District of Columbia, a province or territory of Canada, or a state, territory or agency of Mexico in the event that the state, territory or agency participates in the international fuel tax agreement.

(17) "Licensed motor fuel distributor" means any distributor who has obtained a license under the provisions of section 63-2427A, Idaho Code.

(18) "Motor fuel" means gasoline, ethanol, ethanol blended fuel, gasoline blend stocks, natural gasoline, special fuels, aircraft engine fuels or any other fuels suitable for the operation or propulsion of motor vehicles, motor boats or aircraft.

(19) "Motor vehicle" means every self-propelled vehicle designed for operation, or required to be licensed for operation, upon a highway.

(20) "Person" means any individual, firm, fiduciary, copartnership, association, limited liability company, corporation, governmental instrumentality including the state and all of its agencies and political subdivisions, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intent to give a more limited meaning is disclosed by the context. Whenever used in any clause prescribing and imposing a fine or imprisonment, or both, the term "person" as applied to an association means the partners or members, and as applied to corporations, the officers.

(21) "Recreational vehicle" means a snowmobile as defined in section 67-7101, Idaho Code; a motor driven cycle or motorcycle as defined in section 49-114, Idaho Code; any recreational vehicle as defined in section 49-119, Idaho Code; and an all-terrain vehicle as defined in section 67-7101, Idaho Code.

(22) "Retail dealer" means any person engaged in the retail sale of motor fuels to the public or for use in the state.

(23) "Special fuels" means:

(a)  All fuel suitable as fuel for diesel engines;

(b)  A compressed or liquefied gas obtained as a by-product in petroleum refining or natural gasoline manufacture, such as butane, isobutane, propane, propylene, butylenes, and their mixtures; and

(c)  Natural gas, either liquid or gas, and hydrogen, used for the generation of power for the operation or propulsion of motor vehicles.

(24) "Special fuels dealer" means "distributor" under subsection (7) of this section.

(25) "Special fuels user" means any person who uses or consumes special fuels for the operation or propulsion of motor vehicles owned or controlled by him upon the highways of this state.

(26) "Use" means either:

(a)  The receipt, delivery or placing of fuels by a licensed distributor or a special fuels dealer into the fuel supply tank or tanks of any motor vehicle not owned or controlled by him while the vehicle is within this state; or

(b)  The consumption of fuels in the operation or propulsion of a motor vehicle on the highways of this state.

History:

[63-2401, added 1983, ch. 158, sec. 4, p. 441; am. 1984, ch. 87, sec. 1, p. 170; am. 1985, ch. 40, sec. 1, p. 81; am. 1985, ch. 242, sec. 1, p. 571; am. 1986, ch. 315, sec. 1, p. 777; am. 1987, ch. 82, sec. 1, p. 155; am. 1988, ch. 265, sec. 578, p. 872; am. 1991, ch. 306, sec. 1, p. 802; am. 1991, ch. 307, sec. 1, p. 805; am. 1992, ch. 106, sec. 1, p. 328; am. 1994, ch. 344, sec. 1, p. 1080; am. 1995, ch. 132, sec. 1, p. 566; am. 1995, ch. 348, sec. 1, p. 1143; am. 1996, ch. 223, sec. 1, p. 731; am. 1997, ch. 86, sec. 1, p. 205; am. 2001, ch. 104, sec. 1, p. 343; am. 2002, ch. 30, sec. 1, p. 37; am. 2002, ch. 174, sec. 3, p. 510; am. 2002, ch. 345, sec. 35, p. 978; am. 2004, ch. 235, sec. 1, p. 694; am. 2004, ch. 265, sec. 1, p. 745; am. 2005, ch. 293, sec. 1, p. 931; am. 2007, ch. 37, sec. 1, p. 88; am. 2010, ch. 14, sec. 1, p. 14; am. 2015, ch. 38, sec. 1, p. 79; am. 2018, ch. 80, sec. 1, p. 179.]