Idaho § 63-2427B LICENSED GASEOUS FUELS DISTRIBUTORS — REPORTS

Idaho Statutes

§ 63-2427B — LICENSED GASEOUS FUELS DISTRIBUTORS — REPORTS

Idaho § 63-2427B

Title 63REVENUE AND TAXATION

Ch. 24FUELS TAX

This text of Idaho § 63-2427B (LICENSED GASEOUS FUELS DISTRIBUTORS — 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 § 63-2427B (2026).

Text

(1)In lieu of the motor fuel distributor license required by section 63-2427A, Idaho Code, the commission may issue a gaseous fuels distributor license to a distributor who applies for the license and who does not deal in fuel, other than gaseous fuels, except fuel which is either:

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

(b)Dyed fuel upon which the transfer fee imposed in section 41-4909, Idaho Code, has been imposed upon a licensed distributor.

(2)Licensed gaseous fuels distributors 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 gaseous fuels that are subject to tax under this chapter

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(1) In lieu of the motor fuel distributor license required by section 63-2427A, Idaho Code, the commission may issue a gaseous fuels distributor license to a distributor who applies for the license and who does not deal in fuel, other than gaseous fuels, except fuel which is either:
(a) Motor fuel on which any tax due under this chapter has previously been imposed upon a licensed distributor; or
(b) Dyed fuel upon which the transfer fee imposed in section 41-4909, Idaho Code, has been imposed upon a licensed distributor.
(2) Licensed gaseous fuels distributors 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 gaseous fuels that are subject to tax under this chapter during the preceding reporting period. The report shall be made in the manner and on forms required by the commission and shall include such other information as the commission may require for the proper administration of this chapter.