Idaho Code § 42-2501

The owner of any lands to which a water right has been made appurtenant pursuant to the provisions or operation of the act of congress of the United States known as the Carey Act may transfer such water right, in whole or in part, to other land owned by him which can be served and irrigated by the same Carey Act irrigation system and may, by sale, or by lease for a period not exceeding one year, transfer such water right or any portion thereof to another for use upon or in connection with any such other lands, in the manner and on the condition set forth in this chapter.