Refund Claims – Power Take-Off (Pto) And Auxiliary Engines

Sections 63-2410, 63-2423, Idaho Code 01. Refund to Consumers — PTO and Auxiliary Engines. PTO refunds are only allowed for special fuels. Auxiliary engine refunds are allowed for gasoline or special fuels. Refund claims will be made on Tax Commission prescribed forms. The records retention and fuel record mandates in Subsections 270.02 through 270.05 of these rules also apply to this section. (7-1-25) 02. PTO and Auxiliary Engines Defined. A PTO uses fuel from the main supply tank to operate the main engine for a purpose other than operating or propelling the vehicle on the road. An auxiliary engine uses fuel from the vehicle’s main supply tank to operate an engine other than the vehicle’s main engine. (3-31-22) 03. Mandated Records – Actual Consumption Refunds. Actual fuel consumption for PTO and auxiliary engines may be claimed when the PTO or auxiliary engines are equipped with an electronic monitoring device. It is mandatory for the monitoring device to identify the date, time of use, and gallons metered. The Tax Commission may request verification that the electronic monitoring device is reporting consumption correctly. (7-1-25) 04. Alternate Methods – Standard Allowances. An IFTA licensee is not allowed to use alternate methods to determine nontaxable fuel use. The Tax Commission has adopted the following standard allowances. (7-1-25) a. Allowances based on unit quantities: (3-31-22) b. Allowances based on percentages: Sand, gravel and rock haul- ing 4.0 MPG Construction 4.4 MPG Allowance Type Allowance Rates x Unit Quantities Gasoline/fuel oil 0.00015 gallons x Gallons pumped Bulk cement 0.1858 gallons x Tons pumped Refrigeration unit/reefer 0.75 gallons x Hours unit operated Tree length timber/logs 0.0503 gallons x Tons Hauled Tree length timber/logs 3.46 gallons x Hours unit operated Carpet cleaning 0.75 gallons x Hours unit operated Concrete Pumping 0.142857 gallons x Yards pumped Allowance Type Percentage Per Gallon x Gallons Consumed Concrete mixing 30% x Gallons consumed Garbage trucks 25% x Gallons consumed IDAHO ADMINISTRATIVE CODE IDAPA 35.01.05 State Tax Commission Idaho Motor Fuels Tax Administrative Rules Section 300 Page 13 (3-31-22) 05. Nonstandard Allowances. A claimant will submit a written request to the Tax Commission for authorization to use an allowance different from those listed in this section. The Tax Commission may request additional information or documentation to make a determination on the request. (7-1-25) 293. -- 299. (RESERVED)