Section 35.01.05.131 - REQUIREMENT TO FILE MOTOR FUELS DISTRIBUTOR REPORTS ELECTRONICALLYSection 63-2406, Idaho Code
01.Electronic Filing Requirement. A motor fuels distributor who reports twenty-five (25) or more receipts or disbursements of motor fuels on its monthly distributor report is required to file the distributor report electronically.02.Not Reporting Electronically as Required. A motor fuels distributor who is required to file its distributor report electronically but does not file the report electronically is treated as if the distributor did not file the monthly report.03.Waiver from Requirement to File Report Electronically. A motor fuels distributor can request a waiver from the requirement to file motor fuel distributor reports electronically. The distributor making the request for waiver must show that the cost to comply with this rule is unreasonable. The Tax Commission will review each request for waiver and issue a determination.Idaho Admin. Code r. 35.01.05.131