Filing Motor Fuels Distributor Reports Electronically

Section 63-2406, Idaho Code 01. Electronic Filing. A motor fuels distributor who reports twenty-five (25) or more total receipts and disbursements of motor fuels on its monthly distributor report will file the distributor report electronically. (7-1-25) 02. Not Reporting Electronically. A motor fuels distributor who is mandated to file its distributor report electronically, but does not, is treated as if they did not file the monthly report. (7-1-25) 03. Waiver of Mandatory Electronic Reporting. A motor fuels distributor can request a waiver of the mandatory electronic reporting by showing that the cost to comply with this rule is unreasonable. The Tax Commission will review each request for waiver and issue a determination. (7-1-25)