IDAPA 35.01.05.110
Calculation Of Motor Fuels Tax On Gaseous Special Fuels
Section 63-2424, Idaho Code 01. Selling Gaseous Special Fuel. A gaseous special fuel may be sold at volumes or weights other than those listed in this section. It is mandatory for distributors and consumers, paying tax or claiming refunds, to use Tax Commission prescribed volumes and weights when reporting. (7-1-25) 02. Computing Gaseous Special Fuel Tax Equivalents. Computation is made by multiplying the percentage of gasoline gallon energy equivalent times the current gasoline tax rate for each type of gaseous special fuel. IDAHO ADMINISTRATIVE CODE IDAPA 35.01.05 State Tax Commission Idaho Motor Fuels Tax Administrative Rules Section 130 Page 4 (7-1-25) 111. -- 129. (RESERVED)