Section 26.01.03.010 - DEFINITION OF TERMS01.Department. The Idaho Department of Parks and Recreation.02.Memorandum of Agreement. A contract between the Department and the Vendor.03.Payment in Lieu of Taxes. The Payments in Lieu of Taxes (PILT; 31 U.S.C. §§ 6901 - 6907) program provides compensation for certain tax-exempt federal lands, known as entitlement lands. PILT payments are made annually to units of general local government - typically counties - that contain entitlement lands.04.Recreation Program Products. Products include, but are not limited to, certificates of number, permits, user certificates, and stickers.05.Vendor. Any business or agency authorized to sell products.Idaho Admin. Code r. 26.01.03.010