Idaho Code § 49-448

Disposition of fees.
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The revenues received from the annual license fees imposed by section 49-445 , Idaho Code, for recreational vehicle registration shall be paid over monthly to the county treasurer, to be distributed as follows:
(1) Two dollars ($2.00) from each recreational vehicle license sold shall be apportioned to the county current expense fund, which shall be deemed necessary costs of collection and administration;
(2) From the balance remaining, ninety-nine percent (99%) shall be transmitted to the state treasurer for deposit in a fund known as the "state recreational vehicle fund," which is established in the state treasury, and one percent (1%) shall be distributed to the search and rescue fund created in section 67-2913 , Idaho Code.

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