Section 35.01.05.250 - REFUND CLAIMS - REPORTINGSections 63-2410, 63-2423, Idaho Code
01.Requirements of a Valid Refund Claim. Before the Tax Commission can credit or refund motor fuels taxes, the taxpayer making the claim must establish both of the following: a. The basis for the credit or refund claim, andb. The amount of the credit or refund.02.Refund May Be Claimed Only by Final Consumer. Refunds of motor fuels taxes may be claimed on forms prescribed by the Tax Commission by the person who purchased and used the motor fuels upon which the tax has been paid and for which a refund may be claimed. In the case of all partnerships and any corporations filing Idaho Form 41S, relating to S Corporations, any refund of motor fuels taxes paid by the partnership or S Corporation must be claimed by the partnership or corporation. The refund may not be applied to the individual returns filed by partners or shareholders.03.Refund Applied to Taxes Due. Any refund due to a consumer is applied first to any liability due under any law administered by the Tax Commission, including any liability under IFTA, which is due and unpaid at the time the claim is filed. In addition, no refund will be paid if the claimant has not filed any tax return required to be filed with the Tax Commission. Any balance of the refund exceeding taxes due will be paid as a refund to the entity filing the return.Idaho Admin. Code r. 35.01.05.250