(1)Any person who purchases fifty (50) gallons or more, and uses the gasoline in motor vehicles operated on highways outside of the state of Idaho where a duplicate tax is assessed for the same gasoline, will be entitled to a refund when a claim is presented to the commission in the manner required in subsection (5)(c) of this section. A claimant shall present to the commission a statement accompanied by a verification of the use determined by an audit of his operations conducted as prescribed by the state tax commission; or his claim may be verified by the filing of a receipt or proof showing the payment of tax on the gasoline used in any other state.
(2)Any person who purchases within any one (1) year fifty (50) gallons or more of gasoline used for the purposes described in this subsec
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(1) Any person who purchases fifty (50) gallons or more, and uses the gasoline in motor vehicles operated on highways outside of the state of Idaho where a duplicate tax is assessed for the same gasoline, will be entitled to a refund when a claim is presented to the commission in the manner required in subsection (5)(c) of this section. A claimant shall present to the commission a statement accompanied by a verification of the use determined by an audit of his operations conducted as prescribed by the state tax commission; or his claim may be verified by the filing of a receipt or proof showing the payment of tax on the gasoline used in any other state.
(2) Any person who purchases within any one (1) year fifty (50) gallons or more of gasoline used for the purposes described in this subsection shall be entitled to be refunded the amount of gasoline tax previously paid on that gasoline. Exempt uses are:
(a) Operating stationary gasoline engines;
(b) Propelling equipment or vehicles that are not licensed or required to be licensed for operation on a highway;
(c) Operating commercial motor boats; and
(d) Propelling an all-terrain vehicle that is not required to be registered pursuant to chapter 4, title 49, Idaho Code, or chapter 71, title 67, Idaho Code.
(3) No refund of gasoline tax shall be allowed for any gasoline that is:
(a) Used in motor vehicles required to be licensed or used in any motor vehicle exempt from registration by reason of the ownership or residence;
(b) Aircraft engine fuel placed in aircraft, provided however, if tax has been paid at the rate provided in section 63-2405, Idaho Code, on any motor fuel placed in the fuel supply tank of an aircraft, the user of the fuel may apply for a refund of the difference between the tax paid on the fuel and the tax imposed in section 63-2408, Idaho Code;
(c) Used in recreational vehicles except all-terrain vehicles exempted as provided in subsection (2)(d) of this section; or
(d) Used in noncommercial motor boats or in boats operated by a governmental entity.
(4) Any licensed distributor paying the gasoline tax and/or aircraft engine fuel tax to the state of Idaho erroneously shall be allowed a credit or refund of the amount of tax paid by him if a written claim for credit or refund is filed with the commission within three (3) years after the date those taxes were paid. Such credit or refund shall include interest at the rate established in section 63-3045, Idaho Code, computed from the date taxes to be refunded or credited were paid to the commission.
(5) (a) All claims for refund of gasoline taxes arising under subsection (1), (2) or (3)(b) of this section may be filed separately or in conjunction with the claimant’s income tax return due pursuant to chapter 30, title 63, Idaho Code. When filed in conjunction with the income tax return, the refund will be a refundable credit to income tax. The gasoline tax refund claimed must be for tax paid on gasoline actually purchased during the taxable year to which the income tax return relates. The gasoline tax refund due will be offset against any other taxes, penalties or interest due before any balance is refunded by the commission to the claimant. Subject to a limitation as to the amount of refund to be claimed as the commission may provide by rule, refund claims may be submitted and paid for any period not greater than one (1) year or less than one (1) month.
(b) If a claimant is not required to file an income tax return, the claimant will file claims using a filing cycle on forms and in the manner as the commission may provide. The refund claim must be for taxes paid on gasoline actually purchased in the year preceding the filing and the refund claim will be due according to income tax payment requirements in section 63-3085, Idaho Code. Refund claims may be submitted and paid for any period not greater than one (1) year or less than one (1) month.
(c) Claims for refunds under subsection (1) or (2) of this section shall be filed in the manner prescribed in section 63-3072, Idaho Code. Such credit or refund shall include interest at the rate established in section 63-3045, Idaho Code, computed from sixty (60) days following the later of the due date of the claimed refund under paragraph (a) or (b) of this subsection or the filing of the claim. No refund will be paid under this section unless a written claim for such refund has been filed with the commission within three (3) years after the due date, including extensions, of the income tax return in regard to which the claim relates or the due date of the claim established in paragraph (b) of this subsection.
(d) The commission may require that all claims be accompanied by the original signed invoice or invoices issued to the claimant, showing the total amount of gasoline on which a refund is claimed and the reason, the amount of the tax and any additional information required by the commission. Each separate delivery shall constitute a purchase and a separate invoice shall be prepared, at least in duplicate, to cover the delivery. All invoices, except those prepared by a computer or similar machine, shall be prepared in ink, or double-spaced carbon shall be used between the original and first duplicate.
(6) (a) Should the commission find that the claim contains errors, it may correct the claim and approve it as corrected, or the commission may require the claimant to file an amended claim. The commission may require any person who makes a claim for refund to furnish a statement under oath, giving his occupation, description of the machine or equipment in which the gasoline was used, the place where used and any other information as the commission may require. If the commission determines that any claim has been fraudulently presented, or is supported by an invoice or invoices fraudulently made or altered, or that any statement in the claim or affidavit is willfully false and made for the purpose of misleading, the commission may reject the claim in full. If the claim is rejected, the commission may suspend the claimant’s right to any refund for purchases made during a period not to exceed one (1) year beginning with the date the rejected claim was filed, and it shall take all other action deemed appropriate.
(b) The commission has authority, in order to establish the validity of any claim, to examine the books and records of the claimant for that purpose, and failure of the claimant to accede to the demand for the examination may constitute a waiver of all rights to the refund claimed.
(7) In the event of the loss or destruction of the original invoice or invoices, the person claiming a refund may submit a duplicate copy of the invoice certified by the vendor, but payment based on the duplicate invoice shall not be made until one (1) year after the date on which the gasoline was purchased.
[63-2410, added 1983, ch. 158, sec. 4, p. 446; am. 1986, ch. 175, sec. 1, p. 465; am. 1993, ch. 47, sec. 4, p. 123; am. 1995, ch. 132, sec. 5, p. 570; am. 1995, ch. 348, sec. 2, p. 1145; am. 1998, ch. 196, sec. 1, p. 707; am. 2001, ch. 104, sec. 2, p. 345; am. 2002, ch. 30, sec. 4, p. 41; am. 2004, ch. 235, sec. 2, p. 696; am. 2015, ch. 35, sec. 1, p. 73; am. 2018, ch. 81, sec. 1, p. 183.]