TITLE 63

REVENUE AND TAXATION

CHAPTER 24

FUELS TAX

63-2425.  Dyed fuel and other untaxed fuel prohibited for use on a highway. (1) Except as provided in subsections (2) and (5) of this section, no person shall operate a motor vehicle on a highway in this state if the fuel supply tanks of the vehicle contain diesel fuel that has been dyed or marked at a refinery or terminal under the provisions of 26 U.S.C. 4082 and regulations adopted thereunder or under the clean air act and regulations adopted thereunder or if the tanks contain other motor fuel on which the tax under section 63-2402, Idaho Code, has not been paid.

(2)  The following vehicles may use dyed fuel on the highway but are subject to the tax under section 63-2402, Idaho Code, unless exempt under other provisions of this chapter:

(a)  State and local government vehicles; and

(b)  Any vehicles that may use dyed fuel on the highway under the provisions of 26 U.S.C. 4082 or regulations adopted thereunder.

(3)  For the purposes of enforcement of this section, Idaho state police officers or employees of the Idaho transportation department may conduct a visual observation of fuel to detect the presence of dye. If dye is observed, such officers or employees shall take a photograph of the dyed fuel. Such photographs shall be preserved as evidence.

(4)  In the event of a change of ownership or other disposal of a motor vehicle authorized to use dyed fuel on the highway pursuant to subsection (2) of this section but that no longer falls within the provisions of that subsection, the motor vehicle’s owner, before selling or disposing of such vehicle, shall remove the dyed fuel from the vehicle’s fuel tanks and certify that such dyed fuel has been removed.

(5)  Incidental use or crossing of public roads or highways by vehicles intended primarily for off-highway use, including as provided for in section 49-110(3), Idaho Code, with respect to an implement of husbandry, shall not be considered a violation of this section.

History:

[63-2425, added 1995, ch. 348, sec. 5, p. 1149; am. 2002, ch. 174, sec. 11, p. 517; am. 2009, ch. 150, sec. 1, p. 439; am. 2015, ch. 38, sec. 4, p. 82; am. 2020, ch. 327, sec. 3, p. 944.]