Skip to main content
Find a Lawyer

Idaho Statutes Title 63. Revenue and Taxation § 63-2424. Gaseous special fuels

Current as of January 01, 2024 | Updated by Findlaw Staff

(1) In the case of gaseous special fuels, the commission shall provide by rule the method to be used for converting the measurement of the fuel to the equivalent of gallons for the purpose of applying tax rates. The method provided shall cause the tax rate provided in section 63-2402, Idaho Code, to apply to an amount of gaseous special fuels having energy equal to one (1) gallon of gasoline.

(2) The commission shall use the following measurement for natural gas:

(a) When determining the tax on liquefied natural gas, a “diesel gallon equivalent” is a quantity that weighs six and six hundredths (6.06) pounds; and

(b) When determining the tax on compressed natural gas, a “gasoline gallon equivalent” is one hundred twenty-six and sixty-seven hundredths (126.67) cubic feet of natural gas at sixty (60) degrees Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch absolute or a quantity of compressed natural gas that weighs five and sixty-six hundredths (5.66) pounds.

(3) As used in this chapter, “gaseous special fuels” means a motor fuel that is a gas at standard pressure and temperature (i.e., at sixty (60) degrees Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch absolute).

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Idaho Statutes Title 63. Revenue and Taxation § 63-2424. Gaseous special fuels - last updated January 01, 2024 | https://codes.findlaw.com/id/title-63-revenue-and-taxation/id-st-sect-63-2424/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard