TITLE 63

REVENUE AND TAXATION

CHAPTER 24

FUELS TAX

63-2427A.  motor fuel Distributor license. (1) It is unlawful for a person to act as a motor fuel distributor without a motor fuel distributor license. A person required to obtain such license is the first receiver of taxable motor fuel in Idaho. A person is not required to obtain a motor fuel distributor license when the person:

(a)  Only purchases motor fuel on which any tax due under this chapter has previously been imposed upon a licensed distributor; or

(b)  Only purchases dyed fuel upon which the transfer fee imposed in section 41-4909, Idaho Code, has been imposed upon a licensed distributor; or

(c)  Only produces five thousand (5,000) gallons or less of biodiesel in a calendar year for that person’s personal consumption. Any producer who sells or transfers any quantity of biodiesel to any other person is the first receiver of the biodiesel and is required to obtain a motor fuel distributor license.

(2)  Application for a license shall be made upon forms furnished and in a manner prescribed by the commission and shall contain information as it deems necessary. An application will not be accepted unless it is accompanied by a bond in the amount required in section 63-2428, Idaho Code. The commission shall not issue a motor fuel distributor license to any person who does not consent to be sued in Idaho district court for purposes of the state enforcing any provision of this chapter.

(3)  Upon receipt of the application and bond in proper form the commission shall issue the applicant a license to act as a distributor unless the applicant:

(a)  Is a person who formerly held a license under the provisions of this chapter, any predecessor statute, under the laws of any other jurisdiction, or under the laws of the United States which license, prior to the time of filing this application, had been revoked for cause within five (5) years from the date of such application; or

(b)  Is a person who has outstanding fuel tax liabilities to or is in violation of the motor fuel laws of this state, any other jurisdiction or the United States government; or

(c)  Is a person who has been convicted, under the laws of the United States or any state or jurisdiction or subdivision thereof, of fraud, tax evasion, or a violation of the laws governing the reporting and payment of fees or taxes for petroleum products within five (5) years from the date of making such application; or

(d)  Is a person who has been convicted of a felony or been granted a withheld judgment following an adjudication of guilt of a felony within five (5) years from the date of such application; or

(e)  Who is not the real party in interest and the real party in interest is a person described in paragraph (a), (b), (c) or (d) of this subsection.

(4)  Upon approval of the application, the license shall be valid until it is canceled by the licensee or revoked for cause.

(5)  No license shall be transferable.

(6)  The commission shall furnish each licensed distributor with a list of all distributors licensed pursuant to this section. The list shall be supplemented by the commission from time to time to reflect additions and deletions.

History:

[63-2427A, added 1995, ch. 132, sec. 9, p. 573; am. 2003, ch. 96, sec. 52, p. 310; am. 2007, ch. 288, sec. 3, p. 820; am. 2009, ch. 21, sec. 3, p. 51; am. 2015, ch. 38, sec. 5, p. 83.]