Idaho Code § 73-216

The commission is hereby authorized to anticipate the proceeds of the collection of any or all of the taxes or fees provided for in this act, and when necessary is hereby authorized to cause to be issued “Code Fund Treasury Notes,” bearing such rate of interest, not exceeding that provided by law, as the commission may determine, in such amounts which, together with the unencumbered or unobligated moneys in the Code Fund, shall not exceed in the aggregate the sum of three hundred thousand dollars ($300,000) to carry out the purposes of this act. Said treasury notes may be issued in serial form to mature at stated times not exceeding twenty (20) years from date of issuance, shall be signed by the chairman of the code commission, attested by the secretary thereof, shall be countersigned by the treasurer of the state of Idaho, and shall be in such form as approved by the attorney general.