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ID H0043
Bill
Status
3/11/2015
Primary Sponsor
Transportation and Defense Committee
Click for details
AI Summary
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Establishes motor fuel tax of 25 cents per gallon on distributors who receive motor fuel in Idaho, with exemptions for dyed fuel and other specified fuels.
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Prohibits operation of motor vehicles on Idaho highways with dyed or marked diesel fuel, except for state/local government vehicles and those authorized under federal law; violations subject to civil penalties of $250 (first), $500 (second), or $1,000 (third or subsequent).
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Requires motor fuel distributors to obtain a license from the state tax commission, with bond requirements of $1,000 to $200,000 based on estimated tax liability; exempts persons only purchasing previously taxed fuel or small-scale biodiesel producers.
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Creates new violation and penalty provisions consolidating prior scattered enforcement sections into sections 63-2450 through 63-2470, establishing misdemeanor penalties of $100-$1,000 and separate civil penalties for dyed fuel violations.
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Allows state tax commission to deny, revoke or suspend distributor licenses for non-compliance with fuel tax laws, failure to maintain bonds, or inactivity for 12 consecutive months; establishes appeal procedures with 63-day protest period.
Legislative Description
Repeals, amends and adds to existing law to clarify provisions relating to the prohibition of dyed or marked diesel fuel use on state highways and to remove penalty provisions; to rename a certain license and to revise and provide additional requirements relating to the license; to provide for a limited distributor license and related requirements and to remove revocation and suspension provisions; to provide for violations in general, specific violations and penalties; and to provide for enforcement of licensing provisions.
FUELS TAX
Last Action
Reported Signed by Governor on March 11, 2015 Session Law Chapter 38 Effective: 07/01/2015
3/11/2015