Section 35.01.05.141 - FUEL DISTRIBUTOR CREDIT AND REFUND CLAIMSSections 63-2410, 63-2423, Idaho Code
01.Fuel Distributor Credit and Refund Claims. Fuel credit and refund claims must be made on a distributor's fuel tax report unless authorized otherwise by this chapter. A licensed distributor can claim credits or refunds by filing original or amended returns. Any distributor may use the Line Flush Allowance. All claims must establish both of the following:a. The basis for the credit or refund claim, andb. The amount of the credit or refund.02.Line Flush Allowance. Undyed, tax-paid diesel is contaminated with red dye when a distributor delivers dyed diesel then flushes the line with undyed diesel. The contaminated undyed diesel will be put into the delivery truck's dyed diesel fuel tank and sold as untaxed, dyed diesel. A distributor will claim a fuel tax refund using the Form 75, Idaho Fuels Use Report, and Line Flush Allowance worksheet.03.Methods to Determine the Line Flush Allowance. The distributor can claim a refund based on the actual gallons used to flush the line or a standard allowance. Check the box on the worksheet to indicate the method used to calculate nontaxable gallons. Use the following procedure for method chosen: a. Standard allowance. Multiply by five (5) gallons by the number of flushes using logs prepared by the delivery truck driver including the truck number, date, and number of flushes; orb. Actual gallons. The actual gallons used to flush the lines. Delivery tickets or totalizer log readings for each flush including the truck number, date, and gallons used to flush the line.Idaho Admin. Code r. 35.01.05.141