Idaho § 63-2406 DISTRIBUTOR REPORTS

Idaho Statutes

§ 63-2406 — DISTRIBUTOR REPORTS

Idaho § 63-2406

Title 63REVENUE AND TAXATION

Ch. 24FUELS TAX

This text of Idaho § 63-2406 (DISTRIBUTOR REPORTS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-2406 (2026).

Text

(1)Each distributor shall, not later than the last day of each calendar month or for such other reporting period as the commission may authorize, render to the commission an accurate report of all motor fuel received by him in this state during the preceding reporting period. The report shall be made in the manner and on forms required by the commission.

(2)The distributor’s report shall include:

(a)An itemized statement of the total number of gallons of motor fuel received during the preceding calendar month; and

(b)Other information as the commission may require for the proper administration of this chapter.

(3)The report shall be accompanied by a remittance of the tax shown to be due on the report together with any applicable interest and penalty, unless the amounts due are paid by

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(1) Each distributor shall, not later than the last day of each calendar month or for such other reporting period as the commission may authorize, render to the commission an accurate report of all motor fuel received by him in this state during the preceding reporting period. The report shall be made in the manner and on forms required by the commission.
(2) The distributor’s report shall include:
(a) An itemized statement of the total number of gallons of motor fuel received during the preceding calendar month; and
(b) Other information as the commission may require for the proper administration of this chapter.
(3) The report shall be accompanied by a remittance of the tax shown to be due on the report together with any applicable interest and penalty, unless the amounts due are paid by electronic funds transfer in the manner provided by section 67-2026, Idaho Code.
(4) Any distributor required to pay the tax imposed by this chapter who fails to pay such tax shall be liable to the commission for the amount of tax not remitted plus any applicable penalty or interest. The commission may collect such amounts in the manner provided in section 63-2434, Idaho Code.
(5) The commission may prescribe rules providing standards consistent with section 63-115, Idaho Code, for determining which returns must be transmitted electronically. The commission may not require any person to transmit returns electronically unless such person is required to report on the return at least twenty-five (25) transactions involving the receipt or disbursement of motor fuel during the period to which the return relates. In promulgating such rules, the commission shall take into account, among other relevant factors, the ability of the taxpayer to comply, at a reasonable cost, with the requirements of such rules.

Coeur D'Alene Tribe of Idaho, Nez Perce Tribe Shoshone-Bannock Tribes v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax Commission, Coeur D'Alene Tribe of Idaho Nez Perce Tribe, and Shoshone-Bannock Tribes v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax Commission, Coeur D'Alene Tribe of Idaho, and Shoshone-Bannock Tribes Nez Perce Tribe v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax Commission

384 F.3d 674 (Ninth Circuit, 2004)

28 case citations

Goodman Oil Co. v. Idaho State Tax Commission

28 P.3d 996 (Idaho Supreme Court, 2001)

13 case citations

Coeur D'Alene Tribe v. Hammond

384 F.3d 674 (Ninth Circuit, 2004)

1 case citations