The purchaser of an off-highway vehicle that has been previously issued a restricted vehicle license plate pursuant to section 49-402, Idaho Code, shall within fifteen (15) days after acquiring same make application to the county assessor or county motor vehicle office as may be designated by the county assessor for transfer to him of the restricted vehicle license plate issued to the off-highway vehicle, giving the same information as on the original application and the number of the restricted vehicle license plate and shall at the same time pay a transfer fee of one dollar and fifty cents ($1.50).
Idaho Code § 67-7123