Idaho § 63-3622C - Motor fuels subject to tax
Full text of Idaho Idaho Statutes § 63-3622C — Motor fuels subject to tax, with citation guidance and answers to common questions.
§ 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.
[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: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3622C
What does Idaho Statutes § 63-3622C cover?
Section 63-3622C ("Motor fuels subject to tax") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-3622C?
A common citation format is "Idaho Statutes § 63-3622C" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-3622C apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.