ID S1066

Implements a mileage-based registration fee for commercial and farm vehicles exceeding 60,000 pounds gross weight, effective July 1, 2020, with fees calculated by multiplying cost per mile (ranging from $0.04 to $0.10) by total miles driven in Idaho.

Requires quarterly mileage reports due by April 30th and the last day of each third calendar month, with reports cumulative for the year and fees due within 30 days after quarter end.

Imposes 10% penalty plus 1% monthly interest for late mileage reports or fee payments, with authority for the department to remit penalties if delay is excusable.

Authorizes vehicle registration suspension for owners failing to file reports or pay fees, with reinstatement requiring $40 fee per carrier and compliance within 15 days, plus appeal rights.

Establishes recordkeeping requirements for owners using mileage schedules and allows the state tax commission to audit records and estimate operations if records are not produced.