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
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.
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