REVENUE AND TAXATION
63-2425. Dyed fuel and other untaxed fuel prohibited for use on a highway. (1) Except as provided in subsection (2) 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 which has been dyed or marked at a refinery or terminal under the provisions of 26 U.S.C. section 4082 and regulations adopted thereunder, or under the clean air act and regulations adopted thereunder, or 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;
(b) Any vehicles which may use dyed fuel on the highway under the provisions of 26 U.S.C. section 4082 or regulations adopted thereunder.
[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.]