US lawIdahoRegulationsIDAPA 35 — Tax Commission, StateChapter 35.01.05 — Idaho Motor Fuels Tax Administrative Rules000IDAPA 35.01.05.000Legal AuthorityLast amended: 2025Year: 2026Length: 9 wordsOfficial source Sections 63-105(2), 63-2427, 40-312 and 41-4909, Idaho Code. (7-1-25)NextIDAPA 35.01.05.001