TITLE 63

REVENUE AND TAXATION

CHAPTER 24

FUELS TAX

63-2408.  Aircraft engine fuel tax. (1) An excise tax is hereby imposed on all aircraft engine fuel received in this state. The tax is to be paid by the distributor, and measured by the total number of gallons received by him, at the rate of seven cents (7¢) per gallon of aviation gasoline, and six cents (6¢) per gallon of jet fuel. The tax, together with any penalty and/or interest due, shall be remitted with the monthly distributor’s report required in section 63-2406, Idaho Code.

(2)  For gasoline, other than aircraft engine fuel, used in aircraft engines, the refund of gasoline tax provided in section 63-2410, Idaho Code, shall be the amount of gasoline tax paid less the aviation gasoline fuel tax required in this section.

(3)  A tax is hereby imposed on fuel which is placed into the fuel supply tank of aircraft in this state on which tax is not collected under subsection (1) of this section, the tax shall be payable at the rate established in subsection (1) of this section, to the commission by the user or consumer of the fuels and shall be a debt owing to the state until it is paid. The tax shall be imposed without regard to whether the fuel is used in the performance of a government contract.

History:

[63-2408, added 1983, ch. 158, sec. 4, p. 446; am. 1991, ch. 306, sec. 2, p. 805; am. 1995, ch. 132, sec. 3, p. 569; am. 2008, ch. 31, sec. 1, p. 63.]