Idaho Code
Idaho Code

Idaho Code § 41-4901 (2026)

Short title. 

✓ current as of May 2026
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Short title. 

This chapter shall be known and may be cited as the "Idaho Petroleum Clean Water Trust Fund Act."

Notes of Decisions
Cited in 2 cases, 2007–2007 · leading case: Baird Oil Co., Inc. v. The Idaho State Tax Comm'n, 159 P.3d 866 (Idaho 2007).
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Baird Oil Co., Inc. v. The Idaho State Tax Comm'n, 159 P.3d 866 (Idaho 2007). · cites it 7× “The Fund was established pursuant to the Idaho Petroleum Clean Water Trust Fund Act, I.C. §§ 41-4901, et seq. (the Act) and is funded in 1 part by a one cent per gallon transfer fee paid by petroleum distributors in Idaho.”
Baird Oil Co., Inc. v. The Idaho State Tax Comm'n (Idaho 2007). · cites it 3× “FACTUAL AND PROCEDURAL BACKGROUND This case originated with a claim by Baird requesting a refund of fees Baird paid into the Idaho petroleum clean water trust fund (the Fund).”
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