Idaho Code
Idaho Code

Idaho Code § 12-118 (2026)

Costs against the state — How paid. 

✓ current as of May 2026
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Costs against the state — How paid. 

When the state is a party and costs are awarded against it, they must be paid out of the state treasury, and the state controller shall draw his warrant therefor on the general fund.

Notes of Decisions
Cited in 4 cases, 1962–2007 · leading case: State v. Dist. Court, 152 P.3d 566 (Idaho 2007).
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State v. Dist. Court, 152 P.3d 566 (Idaho 2007). · cites it 24× “The State's constitutional arguments are misplaced, however, because I.C. § 12-118 provides the relevant direction as to how costs awarded against the State are to be paid.”
Am. Oil Co. v. Neill, 414 P.2d 206 (Idaho 1966). · cites it 4× “” I.C. § 12-118: “When the state is a party and costs are awarded against it, they must be paid out of the state treasury, and the state auditor shall draw his warrant therefor on the general fund.”
State v. Peterson, 746 P.2d 1013 (Idaho Ct. App. 1987). · cites it 2× “Provision is made by [I.C. § 12-118] for the payment of costs by the state when costs are taxed against the state; but the only statute that has been called to our attention under which it is urged costs may be taxed against the state in this proceeding is [I.”
Aero Serv. Corp.(W.) v. Benson, 374 P.2d 277 (Idaho 1962). · cites it 2× “Idaho Code § 12-118 provides: “When the state is a party and costs are awarded against it, they must be paid out of the state treasury, and the state auditor shall draw his warrant therefor on the general fund.” This contemplates allowance of costs against the state.”
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