Motor Fuels Subject To Use Tax -- Records

Section 63-2421, Idaho Code IDAHO ADMINISTRATIVE CODE IDAPA 35.01.05 State Tax Commission Idaho Motor Fuels Tax Administrative Rules Section 250 Page 9 01. Lack of Records to Compute Fuel Consumption Rate. When a motor fuels consumer does not keep sufficiently detailed records to determine motor fuels consumed by its motor vehicles, the consumption rates found in Subsection 290.05 of these rules are presumed to be correct. (3-31-22) 02. Fuel Records. If the motor fuels consumer does not keep sufficiently detailed records to determine taxable gallons, all tax-exempt motor fuels purchased is subject to the fuels tax unless the number of gallons placed into the supply tank of the licensed or required to be licensed motor vehicle can be determined. (3-31-22) 231. -- 249. (RESERVED)