Idaho Code § 67-7123

The purchaser of an all-terrain vehicle, utility type vehicle or motorbike, which has been previously issued a number certificate pursuant to section 67-7122, Idaho Code, and issued a restricted vehicle license plate pursuant to section 49-402, Idaho Code, shall within fifteen (15) days after acquiring same, make application to the county assessor or county motor vehicle office as may be designated by the county assessor for transfer to him of the number certificate and restricted vehicle license plate issued to the vehicle, giving the same information as on the original application and the number of the number certificate and restricted vehicle license plate, and shall at the same time pay a transfer fee of one dollar and fifty cents ($1.50).