Idaho Code

Idaho Code § 41-4908 (2026)

Exclusiveness of remedy. 

✓ current as of May 2026
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Exclusiveness of remedy. 

If compensation is made from the trust fund to a third party for property damage or personal injury, then that third party shall not recover again for the damage actually compensated by the trust fund pursuant to the collateral source doctrine or any other rule of law permitting duplicate recovery.

Notes of Decisions
Cited in 2 cases, 1996–2000 · leading case: V-1 Oil Co. v. Idaho State Tax Comm'n, 9 P.3d 519 (Idaho 2000).
V-1 Oil Co. v. Idaho State Tax Comm'n, 9 P.3d 519 (Idaho 2000). · cites it 36× “Bennion, d/b/a B-D Oil Company, appeal the summary judgment decision of the district court that the “Trust Fund” tax ( Idaho Code §§ 41-4908 - 4909) is a constitutional and proper exercise of the legislature’s authority.”
V-1 Oil Co. v. Idaho Petroleum Clean Water Trust Fund, 920 P.2d 909 (Idaho 1996). · cites it 10× “To the extent that the petroleum transfer fee has been assessed against “gasoline and like motor vehicle fuels[,]” the allocation of the proceeds of that fee to fund the Trust Fund violates Article VII, Section 17 of the Idaho Constitution.”
— Idaho Code § 41-4908(23) — 1 case
V-1 Oil Co. v. Idaho Petroleum Clean Water Trust Fund, 920 P.2d 909 (Idaho 1996). “To the extent that the petroleum transfer fee has been assessed against “gasoline and like motor vehicle fuels[,]” the allocation of the proceeds of that fee to fund the Trust Fund violates Article VII, Section 17 of the Idaho Constitution.”
— Idaho Code § 41-4908(7) — 2 cases
V-1 Oil Co. v. Idaho Petroleum Clean Water Trust Fund, 920 P.2d 909 (Idaho 1996). “To the extent that the petroleum transfer fee has been assessed against “gasoline and like motor vehicle fuels[,]” the allocation of the proceeds of that fee to fund the Trust Fund violates Article VII, Section 17 of the Idaho Constitution.”
V-1 Oil Co. v. Idaho State Tax Comm'n, 9 P.3d 519 (Idaho 2000). “Bennion, d/b/a B-D Oil Company, appeal the summary judgment decision of the district court that the “Trust Fund” tax ( Idaho Code §§ 41-4908 - 4909) is a constitutional and proper exercise of the legislature’s authority.”
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