Idaho Code
Idaho Code

Idaho Code § 49-1201 (2026)

Department to administer — Court review. 

✓ current as of May 2026
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Department to administer — Court review. 

(1) The department shall administer and enforce the provisions of this chapter.

(2)  Any person aggrieved by an order or an act of the department, may, within ten (10) days after notice file a petition in the district court for Ada County for a review. The filing of such a petition shall not suspend the order or act unless a stay shall be allowed by a judge of the court pending final determination of the review. The court shall summarily hear the petition and may make any appropriate order or decree.
Notes of Decisions
Cited in 7 cases, 1963–1995 · leading case: V-1 Oil Co. v. State Tax Comm'n, 559 P.2d 756 (Idaho 1977).
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V-1 Oil Co. v. State Tax Comm'n, 559 P.2d 756 (Idaho 1977). · cites it 12× “There is a backup “use” tax imposed by I.C. § 49-1201(2), which apparently was designed to reach and tax motor fuels used within the state of Idaho which for some constitutional or other reason had not been taxed by the basic excise tax imposed upon “dealers” for gasoline first…”
Hawkeye-Sec. Ins. v. Gilbert, 866 P.2d 976 (Idaho Ct. App. 1994). · cites it 2× “While the term “auto accident” is not defined in the policy, both Hawkeye and Laragan recognize that, pursuant to this state’s Motor Vehicle Financial Responsibility Act, I.C. §§ 49-1201 et seq., an owner’s policy of liability insurance must insure the named insured “against…”
Empire Fire & Marine Ins. v. North Pac. Ins., 905 P.2d 1025 (Idaho 1995). · cites it 2× “THE DISTRICT COURT PROPERLY CALCULATED THE RESPECTIVE LIABILITIES OF THE INSURANCE COMPANIES North Pacific argues that, because the Idaho Motor Vehicle Financial Responsibility Act (IMVRA), I.C. § 49-1201 et seq., requires that U-Save carry liability insur-' anee on vehicles it…”
Am. Oil Co. v. Neill, 414 P.2d 206 (Idaho 1966). · cites it 4× “This cause involves issues presented by American Oil Company, plaintiff, on its cross-appeal taken at the time the defendants appealed from a summary judgment in favor of plaintiff, holding portions of I.C. § 49-1201 (g)2, contrary to and in violation of provisions of the…”
Lipe v. Javelin Tire Co., Inc., 536 P.2d 291 (Idaho 1975). · cites it 2× “The defendants in that action argued that because I.C. §§ 49-1201, 02 (which have since been recodified as I.”
Am. Oil Co. v. Neill, 380 U.S. 451 (1965). “h fuel is sold and delivered in thjs state directly to a person who is not the holder of an uncaneeled dealer permit, shall be considered to have been received by the dealer shipping or bringing the same into this state; further provided that motor fuel which is in any manner…”
Am. Oil Co. v. Neill, 383 P.2d 350 (Idaho 1963). · cites it 3× “75), here involved, provides: “I.C. § 49-1201 — Definitions. * * * :N * * * * * “(g) * * * Motor Fuel, for the purpose of determining liability for the payment of the tax imposed by section 49-1210, shall be considered to be “received” in the following cases: “2.”
— Idaho Code § 49-1201(2) — 1 case
V-1 Oil Co. v. State Tax Comm'n, 559 P.2d 756 (Idaho 1977). “There is a backup “use” tax imposed by I.C. § 49-1201(2), which apparently was designed to reach and tax motor fuels used within the state of Idaho which for some constitutional or other reason had not been taxed by the basic excise tax imposed upon “dealers” for gasoline first…”
— Idaho Code § 49-1201(2)(a) — 1 case
V-1 Oil Co. v. State Tax Comm'n, 559 P.2d 756 (Idaho 1977). “There is a backup “use” tax imposed by I.C. § 49-1201(2), which apparently was designed to reach and tax motor fuels used within the state of Idaho which for some constitutional or other reason had not been taxed by the basic excise tax imposed upon “dealers” for gasoline first…”
— Idaho Code § 49-1201(l)(d) — 1 case
V-1 Oil Co. v. State Tax Comm'n, 559 P.2d 756 (Idaho 1977). “There is a backup “use” tax imposed by I.C. § 49-1201(2), which apparently was designed to reach and tax motor fuels used within the state of Idaho which for some constitutional or other reason had not been taxed by the basic excise tax imposed upon “dealers” for gasoline first…”
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