ID H0012

Revises the definition of "petroleum" in Idaho Code Section 41-4903 to include biodiesel blends, ethanol, and natural gasoline as petroleum or petroleum products.

Changes motor fuel and petroleum product reporting requirements to the State Tax Commission to use motor fuels tax accounting purposes under Section 63-2404.

Replaces specific fuel type references (gasoline, aircraft engine fuel, special fuels) with the universal term "motor fuel" throughout Idaho Code Sections 63-2411, 63-2423, 63-2429, 63-2431, and 63-2436 for consistency.

Establishes that persons who paid special fuels tax directly to distributors may be eligible for refunds under Section 63-2423, and permits gaseous fuels distributors to sell gaseous fuels permits under Section 63-2424.

Clarifies that motor fuel taxes are in lieu of all other excise taxes, license fees, and property taxes imposed by the state or political subdivisions.