ID S1052

Removes exemption for dyed special fuels from the 32-cent per gallon motor fuel tax imposed on distributors in Idaho Code section 63-2402.

Amends section 63-2423 to explicitly include dyed and non-dyed special fuels in the refund provisions available to consumers for fuel used for non-highway purposes.

Repeals section 63-2425 entirely, which previously contained separate provisions related to dyed fuel.

Modifies sections 63-2427A and 63-2427B to remove references to dyed fuel in motor fuel distributor licensing requirements while maintaining related technical corrections.