Idaho Code § 49-428
(1) License plates assigned to a motor vehicle shall be attached, one (1) in the front, if the vehicle is equipped with a front license plate mounting bracket, and the other in the rear, with the exception of the following:
(d) The wrecker plate shall be displayed on the vehicle being towed in such a manner as to be visible when the vehicle being towed is approached from the rear.
License plates shall be displayed during the current registration year. The annual registration sticker for the current registration year shall be displayed on each license plate, except for trailers, semitrailers, and commercial vehicles over twenty-six thousand (26,000) pounds under the provisions of sections 49-434 and 49-435, Idaho Code. For the purposes of this title, the license plates together with the registration stickers shall be considered as license plates for the year designated on the registration sticker. For purposes of this chapter, a validation sticker issued to the operator of an all-terrain vehicle, utility type vehicle, or motorbike under the provisions of sections 67-7122 and 67-7124, Idaho Code, shall be considered the registration sticker.
[49-428, added 1988, ch. 265, sec. 90, p. 621; am. 1990, ch. 391, sec. 3, p. 1095; am. 1992, ch. 35, sec. 18, p. 121; am. 1998, ch. 392, sec. 9, p. 1211; am. 2008, ch. 409, sec. 5, p. 1132; am. 2009, ch. 287, sec. 2, p. 862; am. 2020, ch. 125, sec. 4, p. 386; am. 2021, ch. 149, sec. 28, p. 420; am. 2021, ch. 200, sec. 2, p. 550; am. 2025, ch. 316, sec. 2, p. 1321.]