Terms Used In Idaho Code 63-2404

  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
Motor fuels and other petroleum products received by distributors shall be reported under rules prescribed by the state tax commission, and be based upon consistent methods, generally recognized and accepted for motor fuels tax accounting purposes, in respect to gallonage, stock transfers and stock accounting records.