Idaho State Tax Commission

Fuels Terminal Operators

Idaho fuel is either:

  • Imported into Idaho by pipeline, truck, train , or
  • Produced at biodiesel and ethanol plants

Imported fuel is stored in fuel terminals recognized by the Internal Revenue Service (IRS).

Idaho producers can have their production facility recognized as an Idaho terminal. (Read more in the Idaho Production Plants guide.)

Filing reports

Terminal operators must file a monthly report with the Tax Commission. Form 1452, Idaho Terminal Operator Report, is due the last day of the month following the tax period.

Example:

The October 2018 tax return is due November 30, 2018.

The Form 1452 isn't available on this website. We mail it with personalized information for each terminal operator.

Contact us if you misplace your form.

Complying with other state and federal laws
Transportation of raw or finished product

You must follow all rules and regulations of the Idaho Transportation Department.

Federal requirements

Please contact these agencies to learn more about federal regulations for biodiesel:

  • US Department of Transportation
  • Environmental Protection Agency
  • Internal Revenue Service

Page last updated July 20, 2018. Last full review of page: July 20, 2018.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.