ID H0146

Repeals Section 63-2410, Idaho Code, which previously provided the gasoline tax refund procedure.

Removes obsolete references to the repealed gasoline tax refund section from Section 63-2408 (aircraft engine fuel tax).

Consolidates refund procedures for special fuels taxes into Section 63-2423, establishing a unified process for claiming refunds on special fuels not used for highway motor vehicle operation.

Allows refund claims to be filed separately or with income tax returns, with refunds offset against any other taxes, penalties, or interest owed before balance is refunded to claimant.

Requires refund claims be filed within three (3) years after the income tax return due date or the claim due date, and includes interest computed from 60 days following the later of either date.