Section 63-2438 - INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE(1) It shall be unlawful for any person to consume special fuels in the operation or propulsion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight on the highways of this state unless such motor vehicle is: (a) Licensed under the provisions of the international fuels tax agreement; or(b) Operating under a temporary permit under section 49-432, Idaho Code; or(c) Registered solely for operation in this state under section 49-434, Idaho Code, and is not a vehicle proportionally registered under section 49-435, Idaho Code.(2) The application for an Idaho IFTA license shall be made to the commission upon a form prepared and furnished by the commission and containing such information as the commission deems necessary. Carriers based in other IFTA jurisdictions must apply to their base jurisdiction to obtain an IFTA license.(3) No IFTA license shall be transferable.(4) The commission may collect a fee for issuance of the IFTA license and decal, which fee shall not exceed the cost of issuance.[63-2438, added 1983, ch. 158, sec. 4, p. 455; am. 1984, ch. 87, sec. 9, p. 176; am. 1992, ch. 106, sec. 6, p. 332; am. 1997, ch. 86, sec. 4, p. 209; am. 1998, ch. 103, sec. 10, p. 360; am. 2002, ch. 30, sec. 6, p. 43.]