(1) A dealer, owning a vehicle may obtain, upon application to the department upon a proper form and payment of the fee required, and display on a vehicle loaned to a customer, a loaner vehicle number plate. The plate shall be the same design and numbering system as the plate issued for passenger vehicles or motorcycles.
(2) The fee for each loaner plate or registration sticker shall be as provided in section 49-402(1), Idaho Code, for new vehicles.
(3) All such fees shall be paid to the state treasurer and deposited to the state highway account.