Tax Reports

Sections 63-2406, 63-2407, 63-2408, 63-2424, 63-2437, 41-4909, Idaho Code 01. Monthly Reports. Every licensed distributor (motor fuels and gaseous), instate pipeline terminal operator, and production terminal operator will file with the Tax Commission a monthly tax report using gross gallons or equivalents from Section 110 of these rules. The report will have such information, on the forms and in the manner prescribed by the Tax Commission, including supporting detailed schedules. All distributors and terminal operators will keep detailed inventory records. Along with the quantity of motor fuels and other petroleum products received during the month, the motor fuels distributors and terminal operators will include a listing of each person from inside or outside Idaho supplying motor fuels and other petroleum products to the distributor, pipeline terminal, or production terminal. Tax reports will contain a declaration by the person filing the report that the statements IDAHO ADMINISTRATIVE CODE IDAPA 35.01.05 State Tax Commission Idaho Motor Fuels Tax Administrative Rules Section 141 Page 6 contained therein are true and are made under penalties of perjury. (7-1-25) 02. Machine Tabulated Data. Machine tabulated data is accepted in lieu of detailed schedules on Tax Commission provided forms, but only if the data is in the same format as shown on the required schedules. Before any other format may be used, the distributor or terminal operator will make a written request with a copy of the format and receive written authorization to use that format from the Tax Commission. (7-1-25) 03. Report and Payment Due. The report is due on or before the last day of the month following the month to which the report relates, together with the payment of any tax, penalty, or interest due. (7-1-25) 04. Failure to Pay Tax. Any distributor responsible for paying the tax imposed by Section 63-2424, Idaho Code, who does not pay such tax is liable to the Tax Commission for the amount not paid plus any applicable penalty, interest, or both. The Tax Commission may collect such amounts in the manner provided in Section 63-2434, Idaho Code. (7-1-25) 138. -- 140. (RESERVED)