Idaho § 63-2407 DEDUCTIONS AUTHORIZED

Idaho Statutes

§ 63-2407 — DEDUCTIONS AUTHORIZED

Idaho § 63-2407

Title 63REVENUE AND TAXATION

Ch. 24FUELS TAX

This text of Idaho § 63-2407 (DEDUCTIONS AUTHORIZED) 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 § 63-2407 (2026).

Text

Each licensed distributor shall deduct from his monthly report:

(1)Motor fuel exported from this state other than in the supply tanks of motor vehicles, motor boats or aircraft when supported by a shipping document, an invoice signed by the purchaser, or other proper documents approved by the commission but only if:

(a)The purchaser is not a licensed distributor and the seller can establish that any tax due in the jurisdiction to which the motor fuel is destined is paid; or

(b)The purchaser is a licensed distributor in the jurisdiction to which the motor fuel is destined.

(2)Motor fuel returned to a licensed distributor’s refinery or pipeline terminal storage when supported by proper documents approved by the commission.

(3)Motor fuel lost or destroyed by fire, lightning, flood, torna

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Each licensed distributor shall deduct from his monthly report:
(1) Motor fuel exported from this state other than in the supply tanks of motor vehicles, motor boats or aircraft when supported by a shipping document, an invoice signed by the purchaser, or other proper documents approved by the commission but only if:
(a) The purchaser is not a licensed distributor and the seller can establish that any tax due in the jurisdiction to which the motor fuel is destined is paid; or
(b) The purchaser is a licensed distributor in the jurisdiction to which the motor fuel is destined.
(2) Motor fuel returned to a licensed distributor’s refinery or pipeline terminal storage when supported by proper documents approved by the commission.
(3) Motor fuel lost or destroyed by fire, lightning, flood, tornado, windstorm, explosion, or other accidental casualty, after presenting to the commission satisfactory proof of loss.
(4) The number of gallons which would be equal to two percent (2%) of the total number of gallons received during the reporting period, less the total number of gallons deducted under subsections (1) through (3) of this section, which credit is granted to the licensed distributor to reimburse him for loss from evaporation, handling, spillage and shrinkage, except losses caused by casualty as provided in subsection (3) of this section.
(5) Motor fuel sold to the Idaho national guard for use in aircraft and in vehicles used off public highways provided, however, such deduction is supported by an exemption certificate signed by an authorized officer of the Idaho national guard.

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

Legislative History

[63-2407, added 1983, ch. 158, sec. 4, p. 445; am. 1987, ch. 209, sec. 1, p. 442; am. 1989, ch. 406, sec. 1, p. 994; am. 1995, ch. 132, sec. 2, p. 568; am. 1995, ch. 303, sec. 1, p. 1051; am. 1996, ch. 223, sec. 2, p. 733; am. 1998, ch. 103, sec. 4, p. 356; am. 2002, ch. 30, sec. 3, p. 39; am. 2007, ch. 37, sec. 2, p. 90; am. 2007, ch. 288, sec. 2, p. 818; am. 2009, ch. 332, sec. 1, p. 962.]