Idaho Code § 49-450A

There is hereby created in the state treasury an account to be known as the “plate manufacturing account” for the purpose of paying the actual cost to produce and distribute license plates and to pay costs related to use of the centennial design on the license plate. All moneys in this account are hereby continuously appropriated to the department. Any additional funds required to pay plate production and distribution costs will be transferred by the state controller from the state highway account. Once an adequate cash balance has accumulated in the plate manufacturing account, the state controller will transfer funds from the plate manufacturing account to reimburse the state highway account.