There is hereby created in the state treasury the occupational licenses fund. All fees and renewal fees received by the division of occupational and professional licenses for licenses to engage in trades, businesses, occupations, or professions shall be deposited to the credit of the occupational licenses fund. The administrator shall ensure that fees collected by the division are not waived, prorated, transferred, or refunded unless authorized by rule or law of the agency within the division.
Idaho Code § 67-2608