(1) Any public agency as defined in section 67-2327, Idaho Code, or the state of Idaho or any of its political subdivisions may enter into agreements with the Indian tribes enumerated in section 67-4001, Idaho Code, for transfer of real and personal property and for joint concurrent exercise of powers provided such agreement is in substantial compliance with the provisions of sections 67-2327 through 67-2333, Idaho Code.
(2) The governor and his designated state agencies may enter into agreements with Indian tribes enumerated in section 67-4001, Idaho Code, regarding the assessment, nonassessment, collection, refund and sharing of any fuel tax imposed by the state and revenues from fuel taxes. The agreement must be in substantial compliance with the provisions of sections 67-2327 through 67-2333, Idaho Code. The agreement shall be effective when ratified by both houses of the legislature by adoption of a concurrent resolution.
(3) No power, privilege or other authority shall be exercised under the authority of this chapter where otherwise prohibited by the constitution of the state of Idaho or the constitution or laws of the United States government. Additionally, the provisions of this chapter shall not be deemed to amend, modify, or repeal the provisions of chapter 51, title 67, Idaho Code (public law 280).