(1) Any person who owns, controls, transports, or causes the release or threat of release of a substance which is involved in a hazardous substance incident shall be strictly liable for the costs arising out of a hazardous substance incident, identified in section 39-7112 , Idaho Code. There shall be no liability under this chapter for a person otherwise liable who can establish by a preponderance of the evidence that: (a) The hazardous substance incident was caused solely by: (i) An act of God; (ii) An act of war; (iii) An act or omission of a third party, other than an employee or agent of the potentially liable person if: (iv) Application of a pesticide product or fertilizer registered under the federal insecticide, fungicide, and rodenticide act, 7 U.S.C. section 136, et seq., according to label requirements; or (b) The substance was not a hazardous substance and the person otherwise liable acted reasonably under the circumstances.
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