Idaho Code § 63-3077C
The state tax commission and the department of fish and game may enter into a written agreement for exchange of information relating to an individual's place of residence or domicile. Such information shall be confidential to the recipient and may be used by the department of fish and game only for purposes of determining whether a person who has purchased a resident fish and game license and to whom the information relates is entitled to purchase a resident fish and game license, or by the state tax commission for determining if the individual is complying with laws relating to taxation. No such information shall be public information unless it is used in the course of a judicial proceeding arising under the laws of this state. The information provided by the state tax commission shall be limited to the following:
Idaho Code § 63-3077C