Idaho Administrative Code

Zero-Based Regulation Review – 2025 for Rulemaking and 2026 Legislative Review IDAPA 26 – DEPARTMENT OF PARKS AND RECREATION Operations Division 26.01.20 – Rules Governing the Administration of Park and Recreation Areas and Facilities Who does this rule apply to? These rules appl…

Zero-Based Regulation Review – 2025 for Rulemaking and 2026 Legislative Review IDAPA 26 – DEPARTMENT OF PARKS AND RECREATION Operations Division 26.01.21 – Rules Governing Leasing Practices and Procedures for Recreational Residences Within Heyburn State Park Who does this rule ap…

Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review IDAPA 26 – DEPARTMENT OF PARKS AND RECREATION Management Services Division 26.01.22 – Rules Governing Cooperating Associat…

Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review IDAPA 26 – DEPARTMENT OF PARKS AND RECREATION Management Services Division 26.01.24 – Rules Governing the Administration o…

Zero-Based Regulation Review – 2021 for Rulemaking and 2022 Legislative Review IDAPA 26 – DEPARTMENT OF PARKS AND RECREATION Management Services Division 26.01.31 – Rules Governing the Administration of the Idaho Department of Parks and Recreation State and Federal Grant Funds Wh…

Zero-Based Regulation Review – 2021 for Rulemaking and 2022 Legislative Review IDAPA 26 – DEPARTMENT OF PARKS AND RECREATION Management Services Division 26.01.33 – Rules Governing the Administration of the Land and Water Conservation Fund Program Who does this rule apply to? The…

IDAPA 28 – DEPARTMENT OF COMMERCE 28.02.03 – Department of Commerce Grant Program Rules Who does this rule apply to? This rule applies to the following Department of Commerce grant programs and applicable interested applicants: 1) Idaho Regional Travel and Convention Grant Progra…

Zero-Based Regulation Review – 2025 for Rulemaking and 2026 Legislative Review IDAPA 28 – DEPARTMENT OF COMMERCE 28.04.01 – Rules Governing the Idaho Reimbursement Incentive Act Who does this rule apply to? Existing business entities located in Idaho seeking to expand their compa…

Zero-Based Regulation Review – 2023 for Rulemaking and 2024 Legislative Review IDAPA 29 – IDAHO POTATO COMMISSION 29.01.01 – Rules of the Idaho Potato Commission Who does this rule apply to? • Idaho potato growers • The following entities who hold an Idaho Potato Commission (IPC)…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.01.01 – Rules of Procedure of the Idaho Public Utilities Commission Who does this rule apply to? All regulated utilities and their customers. What is the purpose of this rule? These rules govern all procedures before the Idaho Publi…

Zero-Based Regulation Review – 2023 for Rulemaking and 2024 Legislative Review IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.12.01 – Systems of Accounts for Public Utilities Regulated by the Idaho Public Utilities Commission Who does this rule apply to? All Class A and B electr…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.21.01 – Customer Relations Rules for Gas, Electric, and Water Public Utilities (the Utility Customer Relations Rules) Who does this rule apply to? All regulated utilities and their customers. What is the purpose of this rule? These …

Zero-Based Regulation Review – 2023 for Rulemaking and 2024 Legislative Review IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.26.01 – Master-Metering Rules for Electric Utilities Who does this rule apply to? All regulated electric utilities. What is the purpose of this rule? All…

Zero-Based Regulation Review – 2023 for Rulemaking and 2024 Legislative Review IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.31.01 – Gas Service Rules Who does this rule apply to? All regulated gas utilities. What is the purpose of this rule? These rules provide for the constru…

Zero-Based Regulation Review – 2025 for Rulemaking and 2026 Legislative Review IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.36.01 – Policies and Presumptions for Small Water Companies Who does this rule apply to? All regulated small water companies that have or anticipate not …

Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.41.01 – Customer Relations Rules for Telephone Corporations Providing Serv…

Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.46.01 – Universal Service Fund Rules Who does this rule apply to? All tele…

Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.46.02 – Rules for Telecommunications Relay Services (TRS) Who does this ru…

Zero-Based Regulation Review – 2022 for Rulemaking and 2023 Legislative Review IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.61.01 – Rules for the Measurement of Stray Current or Voltage (Stray Voltage Rules) Who does this rule apply to? These rules are applicable to dairy prod…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.81.01 – Energy Consumption Reporting Rules Who does this rule apply to? All suppliers of electricity, or natural or manufactured gas, including public utilities, municipal, mutual nonprofit, and cooperative corporations. What is the…

IDAPA 32 – ENDOWMENT FUND INVESTMENT BOARD 32.01.01 – Rules Governing the Credit Enhancement Program for School Districts Who does this rule apply to? This rule applied to Idaho school districts that are issuing bonds to finance the construction or remodeling of public schools. W…

IDAPA 34 – SECRETARY OF STATE Election Division 34.02.02 – Rules Governing Complaint Process Under the Help America Vote Act Who does this rule apply to? Any person who believes that there is a violation of any provision of Title III of the Help America Vote Act may file a compla…

IDAPA 34 – SECRETARY OF STATE Election Division 34.03.01 – Rules Implementing the Sunshine Law Who does this rule apply to? The following are required to file periodic reports with the Election Department: • Candidates; • Political Action Committees (PAC); and • Lobbyists What is…

IDAPA 34 – SECRETARY OF STATE Business Division 34.04.02 – Rules Governing Business Entity Names Who does this rule apply to? Any person who makes application for a proposed business entity name within the state of Idaho. What is the purpose of this rule? To establish guidelines …

IDAPA 34 – SECRETARY OF STATE Business Division 34.05.01 – Rules Governing Farm Products Central Filing System Who does this rule apply to? Any person who is required to file Farm Products Financing Statements and any person requesting a distribution of a master list of Farm Prod…

IDAPA 34 – SECRETARY OF STATE Business Division 34.05.02 – Rules Governing Liens in Crops for Seed or Liens in Crops for Farm Labor Who does this rule apply to? Any person filing a lien, amendment, or termination of liens in crops for seed or liens in crops for farm labor as well…

IDAPA 34 – SECRETARY OF STATE Business Division 34.05.03 – Requests for Information – Form UCC-4 – Fees Who does this rule apply to? Any person filing a request for information form in order to search the Idaho database of liens filings, including but not limited to: title compan…

IDAPA 34 – SECRETARY OF STATE Election Division 34.05.06 – Rules Governing Lien Filings Under the UCC Who does this rule apply to? Any creditor (secured party) who files a financing statement (lien) with the Idaho Secretary of State, any debtor to whom some form of credit or serv…

IDAPA 34 – SECRETARY OF STATE Election Division 34.06.01 – Rules Governing the Electronic Recording of Real Property Who does this rule apply to? County recorders and professional land surveyors. What is the purpose of this rule? Establishes minimum requirements for: • Document f…

IDAPA 34 – SECRETARY OF STATE Business Division 34.07.01 – Rules Governing Notarial Acts Performed for Remotely Located Individuals Who does this rule apply to? Notaries public who have been authorized to perform notarial acts with respect to electronic records for remotely locat…

IDAPA 34 – SECRETARY OF STATE Election Division 34.08.01 – Rules Governing Paid Signature Gatherers Who does this rule apply to? • Paid signature gatherers What is the purpose of this rule? This rule establishes: • These rules outline specifications for badge requirements worn by…

Zero-Based Regulation Review – 2022 for Rulemaking and 2023 Legislative Review IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.01 – Income Tax Administrative Rules Who does this rule apply to? The general public. What is the purpose of this rule? …

Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.02 – Idaho Sales and Use Tax Administrati…

Zero-Based Regulation Review – 2023 for Rulemaking and 2024 Legislative Review IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.03 – Property Tax Administrative Rules Who does this rule apply to? The general public. What is the purpose of this rule…

Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.05 – Idaho Motor Fuels Tax Administrative Rules Who does this rule apply to? • Fuel distributors licensed with the State…

Zero-Based Regulation Review – 2025 for Rulemaking and 2026 Legislative Review IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.06 – Hotel/Motel Room and Campground Sales Tax Administrative Rules Who does this rule apply to? The general public. Wha…

Zero-Based Regulation Review – 2021 for Rulemaking and 2022 Legislative Review IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.07 – Kilowatt Hour Tax Administrative Rules Who does this rule apply to? Electrical producers in Idaho. What is the purp…

Zero-Based Regulation Review – 2023 for Rulemaking and 2024 Legislative Review IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.08 – Mine License Tax Administrative Rules Who does this rule apply to? Taxpayers who mine in Idaho. What is the purpose…

Zero-Based Regulation Review – 2022 for Rulemaking and 2023 Legislative Review IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.09 – Idaho Beer and Wine Taxes Administrative Rules Who does this rule apply to? The following account holders with the …

Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.10 – Idaho Cigarette and Tobacco Products…

Zero-Based Regulation Review – 2021 for Rulemaking and 2022 Legislative Review IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.02.01 – Tax Commission Administration and Enforcement Rules Who does this rule apply to? The general public. What is the pu…

Zero-Based Regulation Review – 2023 for Rulemaking and 2024 Legislative Review IDAPA 36 – IDAHO STATE BOARD OF TAX APPEALS 36.01.01 – Idaho Board of Tax Appeals Rules Who does this rule apply to? Participants in appeals before Idaho’s independent Board of Tax Appeals. What is the…

Zero-Based Regulation Review – 2021 for Rulemaking and 2022 Legislative Review IDAPA 37 – DEPARTMENT OF WATER RESOURCES 37.01.01 – Rules of Procedure of the Idaho Department of Water Resources and the Water Resource Board Who does this rule apply to? General public. What is the p…

Zero-Based Regulation Review – 2021 for Rulemaking and 2022 Legislative Review IDAPA 37 – DEPARTMENT OF WATER RESOURCES Planning and Projects Bureau 37.02.01 – Comprehensive State Water Plan Rules Who does this rule apply to? Idaho Water Resource Board. What is the purpose of thi…

Zero-Based Regulation Review – 2022 for Rulemaking and 2023 Legislative Review IDAPA 37 – DEPARTMENT OF WATER RESOURCES Planning and Projects Bureau 37.02.03 – Water Supply Bank Rules Who does this rule apply to? General public. What is the purpose of this rule? These rules gover…

Zero-Based Regulation Review – 2025 for Rulemaking and 2026 Legislative Review IDAPA 37 – DEPARTMENT OF WATER RESOURCES Planning and Projects Bureau 37.02.04 – Shoshone-Bannock Tribal Water Supply Bank Rules Who does this rule apply to? Participants in the Shoshone-Bannock Tribal…

Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review IDAPA 37 – DEPARTMENT OF WATER RESOURCES Water Allocations Bureau 37.03.01 – Adjudication Rules Who does this rule apply t…

Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review IDAPA 37 – DEPARTMENT OF WATER RESOURCES Water Allocations Bureau 37.03.02 – Beneficial Use Examination Rules Who does thi…

Zero-Based Regulation Review – 2024 for Rulemaking and 2025 Legislative Review IDAPA 37 – DEPARTMENT OF WATER RESOURCES Water Compliance Bureau 37.03.03 – Rules and Minimum Standards for the Construction and Use of Injection Wells Who does this rule apply to? General public. What…

Zero-Based Regulation Review – 2022 for Rulemaking and 2023 Legislative Review IDAPA 37 – DEPARTMENT OF WATER RESOURCES Water Compliance Bureau 37.03.04 – Drilling for Geothermal Resources Rules Who does this rule apply to? General public. What is the purpose of this rule? These …