TITLE 63

REVENUE AND TAXATION

CHAPTER 24

FUELS TAX

63-2424.  Gaseous special fuels. (1) In the case of gaseous special fuels, the commission shall provide by rule the method to be used for converting the measurement of the fuel to the equivalent of gallons for the purpose of applying tax rates. The method provided shall cause the tax rate provided in section 63-2402, Idaho Code, to apply to an amount of gaseous special fuels having energy equal to one (1) gallon of gasoline.

(2)  The commission shall use the following measurement for natural gas:

(a)  When determining the tax on liquefied natural gas, a "diesel gallon equivalent" is a quantity that weighs six and six hundredths (6.06) pounds; and

(b)  When determining the tax on compressed natural gas, a "gasoline gallon equivalent" is one hundred twenty-six and sixty-seven hundredths (126.67) cubic feet of natural gas at sixty (60) degrees Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch absolute or a quantity of compressed natural gas that weighs five and sixty-six hundredths (5.66) pounds.

(3)  As used in this chapter, "gaseous special fuels" means a motor fuel that is a gas at standard pressure and temperature (i.e., at sixty (60) degrees Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch absolute).

History:

[63-2424, added 1983, ch. 158, sec. 4, p. 452; am. 1991, ch. 334, sec. 1, p. 867; am. 1995, ch. 132, sec. 8, p. 572, am. 1998, ch. 103, sec. 7, p. 358; am. 2002, ch. 174, sec. 10, p. 516; am. 2011, ch. 6, sec. 5, p. 17; am. 2013, ch. 19, sec. 2, p. 30; am. 2015, ch. 175, sec. 2, p. 574.]