Section 35.01.05.292 - REFUND CLAIMS - POWER TAKE-OFF (PTO) AND AUXILIARY ENGINESSections 63-2410, 63-2423, Idaho Code
01.Refund to Consumers - PTO and Auxiliary Engines. Tax-paid fuel used in PTO and auxiliary engines qualifies for a fuels tax refund under Sections 63-2410 and 63-2423, Idaho Code. PTO refunds are only allowed for special fuels. Auxiliary engine refunds are allowed for gasoline or special fuels. Refund claims and required worksheets must be made on forms provided or approved by the Tax Commission. The records retention and fuel record requirements in Subsections 270.02 through 270.05 of these rules also apply to this section. (3-31-22)02.PTO and Auxiliary Engines Defined. A PTO uses fuel from the main supply tank to operate the main engine for a purpose other than operating or propelling the vehicle on the road. An auxiliary engine uses fuel from the vehicle's main supply tank to operate an engine other than the vehicle's main engine. (3-31-22)03.Records Required - Actual Consumption Refunds. Actual fuel consumption for PTO and auxiliary engines may be claimed when the PTO or auxiliary engines are equipped with an electronic monitoring device. The monitoring device must provide the date, time of use, and gallons metered. The Tax Commission may request verification that the electronic monitoring device is reporting consumption correctly. (3-31-22)04.Alternate Methods - Standard Allowances. The following are standard allowances adopted by the Tax Commission. An IFTA licensee isn't allowed to use alternate methods to determine nontaxable fuel use. Claimants may estimate using unit quantities, percentages, or the nonstandard allowance method. (3-31-22) a. Allowances based on unit quantities: Allowance Type | Allowance Rates | x | Unit Quantities |
Gasoline/fuel oil | 0.00015 gallons | x | Gallons pumped |
Bulk cement | 0.1858 gallons | x | Tons pumped |
Refrigeration unit/reefer | 0.75 gallons | x | Hours unit operated |
Tree length timber/logs | 0.0503 gallons | x | Tons Hauled |
Tree length timber/logs | 3.46 gallons | x | Hours unit operated |
Carpet cleaning | 0.75 gallons | x | Hours unit operated |
Concrete Pumping | 0.142857 gallons | x | Yards pumped |
(3-31-22)
b. Allowances based on percentages: Allowance Type | Percentage Per Gallon | x | Gallons Consumed |
Concrete mixing | 30% | x | Gallons consumed |
Garbage trucks | 25% | x | Gallons consumed |
(3-31-22)
05.Nonstandard Allowances. A claimant must request a nonstandard allowance from the Tax Commission if they want to use an allowance different from those listed in this section. A claimant must request approval of the proposed allowance in writing with a copy of the supporting calculations used to compute the proposed allowance. The Tax Commission may request additional information or documentation as needed in order to make a determination on the request. (3-31-22)Idaho Admin. Code r. 35.01.05.292