Instructions For Idaho Form 75-Imv Page 2
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2efo00058p4
03-16-2009
Instructions for Idaho Form 75-IMV (cont.)
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Option III: Standard or Statutory MPGs
If a special fuels consumer qualifies, these fixed MPGs may be
used in lieu of the Allowance Only or Calculated MPG options.
Standard MPG
Special fuel users in specific industries may use this option. Refer
to the table that follows.
Industry Type
Standard MPG
Logging
4.30
Agriculture
4.50
Sand, Gravel, and Rock Hauling
4.00
Construction
4.40
the following records must be maintained when using a standard
MPG:
total taxable miles, and
y
tax-paid fuel purchases.
y
Statutory MPG
this option may be used if the special fuel consumer fails to keep
sufficiently detailed records to determine a calculated MPG. The
following MPG for each vehicle weight may be used.
Vehicles Gross
Statutory MPG
Registered Weight (lbs.)
Over 40,000
4.00
26,001 - 40,000
5.50
12,001 - 26,000
7.00
6,001 - 12,000
10.00
6,000 lbs. or less
16.00
the following records must be maintained when using a statutory
MPG:
total taxable miles, and
y
tax-paid fuel purchases.
y
AUDIT AnD RECORD RETEnTIOn
all refund claims are subject to audit. retain all supporting records
for a minimum of three years.
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