Idaho Code § 49-450

In addition to the vehicle registration fee provided by law, whenever any plate is issued for vehicle registration, there shall be charged a fee of three dollars and seventy-five cents ($3.75) per plate, which shall be deposited into the plate manufacturing account created in section 49-450A, Idaho Code. The actual cost of producing and distributing license plates and the fifty cents (50¢) per plate fee designated to the Idaho heritage trust for the use of the copyrighted design provided for in section 49-443(1), Idaho Code, shall be paid from the plate manufacturing account. The difference between deposits into the account and disbursements out of the account not anticipated for future production cost increases, shall be transferred by the state controller from the plate manufacturing account to the highway distribution account as established in section 40-701, Idaho Code, for apportionment as designated in that section. Funds designated to the Idaho heritage trust shall be matched with equal funds from other sources for funding projects designed to preserve Idaho’s historic resources.