Idaho Code
Idaho Code § 49-426 (2026)
EXEMPTIONS FROM OPERATING FEES.
✓ current as of May 2026
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EXEMPTIONS FROM OPERATING FEES.
The provisions of this chapter with respect to operating fees must not apply to:
(1) Motor vehicles owned or leased by the United States, the state, a city, a county, any department thereof, any political subdivision or municipal corporation of the state, any taxing district of the state, any state-registered nonprofit subscription fire protection unit, or any organization, whether incorporated or unincorporated, organized for the operation, maintenance, or management of an irrigation project or irrigation works or system or for the purpose of furnishing water to its members or shareholders, but in other respects the provisions of this chapter are applicable.
(2) Farm tractors, implements of husbandry, manufactured homes that qualify for an exemption under the provisions of section 49-422, Idaho Code, road rollers, wheel-mounted tar buckets, portable concrete or mortar mixers, wheel-mounted compressors, tow dollies, portable toilet trailers, street sweepers, other construction equipment, forestry equipment, lawn and grounds equipment, and similar devices as determined by the department that are temporarily operated or moved upon the highways need not be registered under the provisions of this chapter, nor will implements of husbandry be considered towed units under registration of vehicle combinations as defined in section 49-108(2), Idaho Code. In addition, self-propelled wheelchairs, three-wheeled bicycles, wheelchair conveyances, golf carts, lawn mowers, and scooters operated by persons who by reason of physical disability are otherwise unable to move about as pedestrians are exempt from registration requirements under the provisions of this chapter. Motorcycles and off-highway vehicles need not be licensed under the provisions of this chapter or numbered pursuant to the provisions of sections 67-7122 and 67-7124, Idaho Code, if they are being used exclusively in connection with agricultural, horticultural, dairy and livestock growing and feeding operations, or used exclusively for snow removal purposes. Travel upon the public highways must be limited to travel between farm or ranch locations. Motorcycles and off-highway vehicles used for this purpose must meet the emblem requirements of section 49-619, Idaho Code.
(3) Off-highway vehicles licensed pursuant to this chapter and numbered pursuant to section 67-7122 or 67-7124, Idaho Code, and those vehicles exempt from licensing and numbering pursuant to subsection (2) of this section are permitted to operate on:
(a) All highways that are not state highways and that are not interstate highways;
(b) Any non-full access-controlled state highway within the boundaries of a municipality and extending one (1) mile from such boundary lines where the posted speed limit is sixty (60) miles per hour or less; and
(c) Any non-full access-controlled state highway outside of municipalities where the posted speed limit is sixty-five (65) miles per hour or less for continuous distances of no more than five (5) miles for the limited purpose of connecting between OHV trails, obtaining access to or from an OHV trail, or to access necessary services such as fuel, lodging, food and beverage, and maintenance.
(4) Off-highway vehicles licensed pursuant to this chapter and numbered pursuant to section 67-7122 or 67-7124, Idaho Code, and those vehicles exempt from licensing and numbering pursuant to subsection (2) of this section must be permitted to cross a highway, except interstate highways and full access-controlled state highways, at a public road intersection and at any point where an OHV trail intersects, provided the vehicle comes to a full and complete stop before making the crossing and yields to any highway traffic.
(5) The operation of off-highway vehicles licensed pursuant to this chapter and numbered pursuant to section 67-7122 or 67-7124, Idaho Code, and those vehicles exempt from licensing and numbering pursuant to subsection (2) of this section are not permitted on interstate highways and full access-controlled state highways, provided that the Idaho transportation board may designate sections of such state highways upon which off-highway vehicles may travel.
(6) The Idaho transportation board may, after sufficient public notice is given and a public hearing held, designate sections of state highways that are closed or limited to off-highway vehicle use. The Idaho transportation board must deliver written notice to the director of the Idaho department of parks and recreation at least thirty (30) days before the public hearing and must accept and consider any comment from the director of the Idaho department of parks and recreation received within the thirty (30) day period or at the public hearing.
(7) Any political subdivision of the state of Idaho may, but only after sufficient public notice is given and a public hearing held, adopt local ordinances or resolutions designating highways or sections of highways under its jurisdiction that are closed or limited to off-highway vehicle use. Notice of any such public hearing must be delivered in writing at least thirty (30) days in advance to the director of the Idaho department of parks and recreation. A political subdivision must accept and consider any comment from the director of the Idaho department of parks and recreation received within the thirty (30) day period or at the public hearing.
(8) When operating an off-highway vehicle upon highways, off-highway vehicles must not travel at speeds greater than the posted speed limit or forty-five (45) miles per hour, whichever is less.
Notes of Decisions
Cited in 6
cases (2 in the last 5 years), 1989–2023 · leading case: State v. Horton, 434 P.3d 824 (Idaho Ct. App. 2018).
State v. Horton, 434 P.3d 824 (Idaho Ct. App. 2018). “Idaho Code § 49-426 exempts a variety of vehicles with respect to operating fees, including registration fees.”
In Re Bosworth, 449 B.R. 104 (Bankr. D. Idaho 2011). “3 However, Idaho Code § 49-426 (3) provides that the “operation of licensed and registered all-terrain vehicles .”
State v. Phillips, 784 P.2d 353 (Idaho Ct. App. 1989). “while being used exclusively in connection with agricultural, horticultural, dairy and livestock growing and feeding operations.”
State v. Garitone, 539 P.3d 1007 (Idaho Ct. App. 2023). “When testing revealed the rear window was tinted darker than allowed by law, one officer began completing a citation for the equipment violation while assigned to it for the current registration year, subject to the exemptions allowed in sections 49-426, 49-431, 49-432 and…”
State v. Larry Lake (Idaho Ct. App. 2016). “Here, the officer had a reasonable suspicion that Lake was driving the ATV contrary to traffic laws when the officer saw Lake driving the ATV on a public road with no visible license plate or registration sticker.”
State v. Krahn (Idaho Ct. App. 2021). “§ 49-456(1), it is unlawful for any person to operate a motor vehicle “that is not registered and that does not have attached and displayed the license plates assigned to it for the current registration year, subject to the exemptions allowed in sections 49-426, 49-431 and…”
— Idaho Code § 49-426(2) — 1 case
State v. Phillips, 784 P.2d 353 (Idaho Ct. App. 1989). “while being used exclusively in connection with agricultural, horticultural, dairy and livestock growing and feeding operations.”
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