TITLE 63

REVENUE AND TAXATION

CHAPTER 24

FUELS TAX

63-2412.  Distribution of tax revenues from tax on gasoline and aircraft engine fuel.  (1) The revenues received from the taxes imposed by sections 63-2402 and 63-2421, Idaho Code, upon the receipt or use of gasoline, and any penalties, interest, or deficiency additions, shall be distributed periodically as follows:

(a)  An amount of money equal to the actual cost of collecting, administering and enforcing the gasoline tax requirements by the commission, as determined by it shall be retained by the commission. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost of collecting, administering and enforcing the gasoline tax requirements by the commission at the end of each fiscal year shall be distributed as listed in paragraph (f) of this subsection.

(b)  An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid from the state refund account and those moneys are hereby continuously appropriated for that purpose.

(c)  As soon as possible after the beginning of each fiscal year, the sum of two hundred fifty thousand dollars ($250,000) shall be distributed to the railroad grade crossing protection account in the dedicated fund, to pay the amounts from the account pursuant to the provisions of section 62-304C, Idaho Code.

(d)  As soon as possible after the beginning of each fiscal year, the sum of one hundred seventy-five thousand dollars ($175,000) shall be distributed to the local bridge inspection account in the dedicated fund, to pay the amounts from the account pursuant to the provisions of section 40-703, Idaho Code.

(e)  An amount of money equal to seven percent (7%) shall be distributed to the state highway account established in section 40-702, Idaho Code.

(f)  From the balance remaining with the commission after distributing the amounts in paragraphs (a) through (e) of this subsection:

1.  One and twenty-eight hundredths percent (1.28%) shall be distributed as follows: sixty-six percent (66%) of the one and twenty-eight hundredths percent (1.28%) shall be distributed to the waterways improvement fund, as created in chapter 15, title 57, Idaho Code. Up to twenty percent (20%) of the moneys distributed to the waterways improvement account under the provisions of this paragraph may be used by the department of parks and recreation to defray administrative costs. Any moneys unused at the end of the fiscal year by the department of parks and recreation shall be returned to the state treasurer for deposit in the waterways improvement account. Thirty-three percent (33%) of the one and twenty-eight hundredths percent (1.28%) shall be distributed into the park and recreation capital improvement account as created in section 57-1801, Idaho Code. One percent (1%) of the one and twenty-eight hundredths percent (1.28%) shall be distributed to the search and rescue fund created in section 67-2913, Idaho Code;

2.  One and twenty-eight hundredths percent (1.28%) shall be distributed as follows: sixty-six percent (66%) of the one and twenty-eight hundredths percent (1.28%) shall be distributed to the off-road motor vehicle account, as created in section 57-1901, Idaho Code. Up to twenty percent (20%) of the moneys distributed to the off-road motor vehicle account by this subparagraph may be used by the department of parks and recreation to defray administrative costs. Any moneys unused at the end of the fiscal year by the department of parks and recreation shall be returned to the state treasurer for deposit in the off-road motor vehicle account. Thirty-three percent (33%) of the one and twenty-eight hundredths percent (1.28%) shall be distributed into the park and recreation capital improvement account as created in section 57-1801, Idaho Code. One percent (1%) of the one and twenty-eight hundredths percent (1.28%) shall be distributed to the search and rescue fund created in section 67-2913, Idaho Code; and

3.  Forty-four hundredths percent (.44%) shall be distributed to the park and recreation capital improvement account as created in section 57-1801, Idaho Code, to be used solely to develop, construct, maintain and repair roads, bridges and parking areas within and leading to parks and recreation areas of the state.

4.  The balance remaining shall be distributed to the highway distribution account created in section 40-701, Idaho Code.

(2)  Provided however, the distribution pursuant to subsection (1) of this section of revenues received from the taxes imposed pursuant to section 63-2402(2), Idaho Code, shall apply only to twenty-five cents (25¢) of every thirty-two cents (32¢) received. The remaining seven cents (7¢) of every thirty-two cents (32¢) received pursuant to the provisions of section 63-2402(2), Idaho Code, shall be distributed as follows:

(a)  Sixty percent (60%) to the state highway account; and

(b)  Forty percent (40%) to be distributed pursuant to the provisions of section 40-709, Idaho Code, in the same manner as distribution of moneys appropriated from the highway distribution account to local units of government.

(3)  The revenues received from the taxes imposed by section 63-2408, Idaho Code, and any penalties, interest, and deficiency amounts, shall be distributed as follows:

(a)  An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid from the state refund account, and those moneys are hereby continuously appropriated.

(b)  The balance remaining of all the taxes collected shall be distributed to the state aeronautics fund, as provided in section 21-211, Idaho Code.

History:

[63-2412, added 1983, ch. 158, sec. 4, p. 448; am. 1984, ch. 87, sec. 4, p. 173; am. 1984, ch. 195, sec. 35, p. 475; am. 1985, ch. 33, sec. 1, p. 66; am. 1985, ch. 253; sec. 9, p. 702; am. 1986, ch. 73, sec. 8, p. 208; am. 1986, ch. 99, sec. 3, p. 279; am. 1988, ch. 253, sec. 1, p. 487; am. 1990, ch. 395, sec. 1, p. 1106; am. 1991, ch. 120, sec. 2, p. 259; am. 1993, ch. 301, sec. 1, p. 1116; am. 1994, ch. 280, sec. 6, p. 872; am. 1994, ch. 315, sec. 3, p. 1006; am. 1997, ch. 50, sec. 1, p. 85; am. 2000, ch. 100, sec. 1, p. 220; am. 2000, ch. 186; sec. 3, p. 458; am. 2002, ch. 174, sec. 6, p. 513; am. 2009, ch. 332, sec. 2, p. 963; am. 2010, ch. 14, sec. 2, p. 16; am. 2015, ch. 341, sec. 5, p. 1283; am. 2016, ch. 152, sec. 1, p. 420; am. 2020, ch. 48, sec. 1, p. 114.]