Idaho Code § 63-2444
Taxes imposed by this chapter shall not apply to motor fuel that is the subject of an agreement authorized by section 67-4002 , Idaho Code, to the extent provided by the agreement, but only if the agreement is signed by the governor and appropriate representative of a tribe before December 1, 2007.
[63-2444, added 2007, ch. 288, sec. 5, p. 821.]