Section 35.01.05.110 - CALCULATION OF MOTOR FUELS TAX ON GASEOUS SPECIAL FUELSSection 63-2424, Idaho Code
01.Gaseous Special Fuel. A gaseous special fuel is a special fuel that is a gas at sixty (60) degrees Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch absolute.02.Selling Gaseous Special Fuel. A gaseous special fuel may be sold at volumes or weights other than those listed in this section. Distributors and consumers paying tax or claiming refunds must use the volumes and weights required by the Tax Commission when reporting.03.Computing Gaseous Special Fuel Tax Equivalents. Computation is made by multiplying the percentage of gasoline gallon energy equivalent times the current gasoline tax rate for each type of gaseous special fuel. Motor Fuel | BTUs per Gallon or Gallon Equivalent | Equivalent Volume or Weight/Mass | Percentage of Gasoline Gallon Energy Equivalent |
Gasoline | 127,000 | 1 gallon | 100% |
Propane | 92,000 | 4.25 lbs. or 1 gallon | 72.44% |
Compressed Natural gas (CNG) | 127,000 per GGE | 5.66 lbs. | 100% |
Liquefied Natural Gas (LNG) | 138,400 per DGE | 6.06 lbs. | 108.98% |
Hydrogen | 127,000 per GGE | 1 kg. | 100% |
Idaho Admin. Code r. 35.01.05.110