Distributor's Fuel Tax Reports

Sections 63-2406, 63-2407, 63-2408, 41-4909, Idaho Code 01. Timely Reporting. Any motor fuel and other petroleum product shipments that are: (3-31-22) a. Reported on a timely supplemental report are subject to interest but not subject to penalty. (7-1-25) b. Not reported on a timely monthly or supplemental report are subject to interest and may be subject to penalty. (7-1-25) 02. Motor Fuels Receipts. All gasoline, natural gasoline, gasoline blend stocks, ethanol, ethanol blended fuels, aircraft engine fuel, biodiesel, biodiesel blends, undyed diesel fuel, or other special fuels received by a distributor are subject to the fuels tax and transfer fee. All receipts of dyed diesel fuel and other petroleum products that are not subject to the special fuels tax are subject to the transfer fee. The special fuels tax is not imposed on gaseous fuels when the fuels are received. Refer to Sections 132 and 137 of these rules for the taxation and reporting of gaseous fuels used in motor vehicles. (7-1-25) 03. Motor Fuels and Other Petroleum Products Presumed to be Distributed. Unless the contrary is established, it is presumed that all motor fuels and other petroleum products imported into this state by a distributor, which are no longer in the possession of that distributor, have been distributed. If the licensed distributor has returned to the refinery or pipeline terminal motor fuels and other petroleum products on which the tax and transfer fee has been paid or has had an accidental loss, the licensed distributor has the burden of showing the petroleum products were returned to the refinery or pipeline terminal or documenting the accidental loss. No refund of the transfer fee is allowed for accidental losses of motor fuels or other petroleum products. (3-31-22) 04. Exported Fuel. Motor fuels or other petroleum products claimed as exported from Idaho are obligated to have supporting records that include the following: (7-1-25) a. Tax reports or other evidence that will verify that the exported product was reported to and any tax due was paid to the jurisdiction into which the product was claimed to have been exported or evidence that the purchaser is a licensed distributor in the jurisdiction to which the exported product is destined; and (3-31-22) b. Common carrier shipping documents, bills of lading, manifests, and cost billings; or (3-31-22) c. Invoices, manifests, bills of lading or other documentation, signed by the receiving party to acknowledge receipt of the product; or (3-31-22) Motor Fuel BTUs per Gallon or Gallon Equivalent Equivalent Volume or Weight/Mass Percentage of Gasoline Gallon Energy Equivalent Gasoline 127,000 1 gallon 100% Propane 92,000 4.25 lbs. or 1 gallon 72.44% Compressed Natural Gas (CNG) 127,000 per GGE 5.66 lbs. 100% Liquefied Natural Gas (LNG) 138,400 per DGE 6.06 lbs. 108.98% Hydrogen 127,000 per GGE 1 kg. 100% IDAHO ADMINISTRATIVE CODE IDAPA 35.01.05 State Tax Commission Idaho Motor Fuels Tax Administrative Rules Section 131 Page 5 d. Accounts payable or receivable information for verifying payments to common carriers or payment by out-of-state parties to verify receipt of exported product. (3-31-22) e. In addition to the above, for a licensed distributor who maintains operations in Idaho, as well as other jurisdictions, evidence such as product inventory and transfer records will be retained to prove the transfer of product out of Idaho. (7-1-25)