Senate Bill 1067 Summary

• Implements a mileage-based registration fee for commercial and farm vehicles exceeding 60,000 pounds gross weight, calculated by multiplying cost-per-mile charges by total miles driven in Idaho, effective July 1, 2020.

• Establishes quarterly reporting requirements for owners of vehicles subject to the mileage fee, due by the last day of April and each third calendar month thereafter, with cumulative mileage data for the year.

• Imposes penalties of 10% of unpaid fees plus 1% monthly interest for late reporting or payment, with vehicle registration suspension available as enforcement and a $40 reinstatement fee.

• Allows owners registering under the International Registration Plan to apply for fee refunds if average fleet miles are less than 50,001 miles, and permits full or installment payment options for annual registration fees.

• Authorizes the state tax commission to audit vehicle owners and maintain records for the current year plus three prior years, with methodology based on International Registration Plan and International Fuel Tax Agreement guidelines.