Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-3622C

Motor Fuels Subject To Tax

Ch. 36 — SALES TAX
Idaho Code ● ACTIVE State Law Title 63
Statutory Text

Idaho Code § 63-3622C — Motor Fuels Subject To Tax.

TITLE 63 REVENUE AND TAXATION CHAPTER 36 SALES TAX 63-3622C. Motor fuels subject to tax. There are exempted from the taxes imposed by this chapter purchases which are subject to the motor fuels tax imposed by chapter 24, title 63 , Idaho Code, and purchases upon which motor fuels taxes have actually been paid and the sale or use of any fuel which is subsequently transported outside the state for use thereafter outside the state. Nothing in this chapter shall be construed to authorize the imposition of a tax on fuel brought into this state in the fuel tanks of motor vehicles or railroad locomotives in interstate commerce.

History:[63-3622C, added 1984, ch. 239, sec. 4, p. 577; am. 1985, ch. 35, sec. 1, p. 69; am. 1987, ch. 18, sec. 7, p. 25; am. 1999, ch. 42, sec. 5, p. 90.]
Source: legislature.idaho.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC63-SEC-101398
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-3622C
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
933d0c00c3fb2ea9...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-3622C is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
Navigate Corpus — Idaho Code Title 63
◈ Provenance
boisestandard.org United States Idaho Idaho Code Title 63 Idaho Code § 63-3622C