Idaho Code § 67-7124

Nonresident -- Exemption.
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(1) The provisions of section 67-7122 , Idaho Code, regarding number certificates shall not apply to any nonresident owner; provided the all-terrain vehicle, utility type vehicle, specialty off-highway vehicle or motorbike is currently and properly registered or numbered in the state of the owner's residence. Owners of an all-terrain vehicle, utility type vehicle, specialty off-highway vehicle or motorbike from states that do not have a registration or numbering requirement shall be numbered in Idaho under the provisions of section 67-7122 , Idaho Code, prior to operation in this state.
(2) Nonresidents with an all-terrain vehicle, utility type vehicle, specialty off-highway vehicle or motorbike registered or numbered in another state shall have the same use privileges and responsibilities as a resident of this state with a properly registered or numbered vehicle.

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