IDAPA Title 35 — Idaho State Tax Commission Rules
IDAPA 35.01.05.185 — CONSENT TO THE JURISDICTION OF IDAHO COURTS
Section 63-2427A, Idaho Code
01.
Authorized Signature on Application. All Idaho fuel distributor license applications have to be
signed by an individual with the authority to give consent to the jurisdiction of Idaho courts on behalf of the
applicant.
(7-1-25)
02.
Authority to Waive Sovereign Immunity. If the applicant is a state, local or tribal governmental
entity, the application has to be accompanied by a separate authorization by the governing authority of the entity
waiving sovereign immunity that the entity may otherwise assert against any action to enforce Idaho motor fuels tax
laws in Idaho state court and setting forth the authority of the individual who signs the application to bind the
applicant.
(7-1-25)
03.
Irrevocable Submission and Waiver of Sovereign Immunity. The application constitutes an
irrevocable submission to the jurisdiction of Idaho state courts, and the waiver of any sovereign immunity that may
otherwise be asserted, as to all disputes related to the enforcement of Title 63, Chapter 24, Idaho Code.
(7-1-25)
Source: official text