Idaho § 67-7126

§ 67-7126.

off-highway vehicles - Establishment of account - Distribution of fees. There is hereby established in the state treasurer’s office an account to be known and designated as the "OHV recreation account." The fee of twelve dollars ($12.00) collected for off-highway vehicle certificates of number and nonresident user certificates under the provisions of sections 67-7122 and 67-7124 , Idaho Code, shall be allocated as follows:

(1) Vendors shall charge and retain one dollar and fifty cents ($1.50) for a handling fee;

(2) Up to fifteen percent (15%) of the revenue generated from OHV certificates may be used by the department to defray administrative costs and the production of certificates of number, nonresident user certificates, and validation stickers. Any moneys unused at the end of the fiscal year shall be returned to the Idaho state treasurer for deposit in the OHV recreation account;

(3) One dollar ($1.00) shall be deposited into the off-highway vehicle law enforcement fund. Moneys in said fund shall be paid and used as follows:

(a) Sheriffs of counties with a current or an actively developing off-highway vehicle law enforcement program recognized by the department shall receive moneys from the fund based upon a formula as provided in rule promulgated by the board; and

(b) Moneys from the fund shall be used only for off-highway-related law enforcement activities; and

(4) One dollar ($1.00) shall be allocated to the Idaho department of lands to provide off-highway vehicle opportunities and to repair damage directly related to off-highway vehicle use. The department of lands shall annually publish a report specifically identifying the uses of moneys allocated pursuant to this subsection; and

(5) The remaining funds shall be transmitted to the state treasurer’s office for deposit to the credit of the OHV recreation account, all such moneys to be transmitted to the state treasurer on or before the tenth day of each month.

The department shall annually publish a report specifically identifying the use of revenues generated from OHV certificates of number and nonresident user certificates. Collection of fees for off-highway vehicle certificates of number and nonresident user certificates shall not impose any additional liability on the state of Idaho or any of its political subdivisions or upon the employees of the state and of its political subdivisions, and those entities and persons shall retain the limitations of liability provided by section 36-1604 , Idaho Code, regardless of the use of such fees.