Section 35.01.05.001 - TITLE AND SCOPE01.Title. These rules are titled IDAPA 35.01.05, "Idaho Motor Fuels Tax Administrative Rules."02.Scope. These rules are construed to reach the full jurisdictional extent of the state of Idaho's authority for: a. Motor Fuels Tax. The imposition of a motor fuel tax on each gallon of motor fuel received and on the use of or other consumption of motor fuel in this state. This also includes the administration of the International Fuel Tax Agreement (IFTA).b. Transfer Fee. The imposition of a transfer fee upon each gallon of petroleum or petroleum products received and subject to the transfer fee as authorized by Chapter 49, Title 41, Idaho Code.c. Registration Records. The imposition of records requirements for International Registration Plan (IRP) and Idaho Full Fee registration audits authorized by Chapter 4, Title 49, Idaho Code.Idaho Admin. Code r. 35.01.05.001