Idaho Statutes Title 63. Revenue and Taxation § 63-2308. Production of license--Plea of recovery in civil action

Upon the trial of any action authorized by this chapter, the defendant is deemed not to have procured the proper license unless he either produces it or proves that he did procure it; but he may plead in bar of the action a recovery against him and the payment by him in a civil action of the proper license tax, together with the damages and costs.