Idaho Code § 39-7111
(1) Any person who owns, controls, transports, or causes the release or threat of release of a substance which is involved in a hazardous substance incident shall be strictly liable for the costs arising out of a hazardous substance incident, identified in section 39-7112 , Idaho Code. There shall be no liability under this chapter for a person otherwise liable who can establish by a preponderance of the evidence that:
(a) The hazardous substance incident was caused solely by:
(iii) An act or omission of a third party, other than an employee or agent of the potentially liable person if:
1. The potentially liable person exercised reasonable care with respect to the substance involved, taking into consideration the characteristics of the substance in light of all relevant facts and circumstances; and
2. The potentially liable person took precautions against foreseeable acts or omissions of any such third party and the consequences that could foreseeably result from such acts or omissions; or
[39-7111, added 1991, ch. 242, sec. 1, p. 590; am. 2009, ch. 281, sec. 5, p. 848.]