Idaho Code § 39-7111: Liability for release of a hazardous substance.

(1) Any person who owns, controls, transports, or causes the release or threat of release of a substance which is involved in a hazardous substance incident shall be strictly liable for the costs arising out of a hazardous substance incident, identified in section 39-7112, Idaho Code. There shall be no liability under this chapter for a person otherwise liable who can establish by a preponderance of the evidence that:

(a) The hazardous substance incident was caused solely by:

(i) An act of God;

(ii) An act of war;

(iii) An act or omission of a third party, other than an employee or agent of the potentially liable person if:

1. The potentially liable person exercised reasonable care with respect to the substance involved, taking into consideration the characteristics of the substance in light of all relevant facts and circumstances; and

2. The potentially liable person took precautions against foreseeable acts or omissions of any such third party and the consequences that could foreseeably result from such acts or omissions; or

(iv) Application of a pesticide product or fertilizer registered under the federal insecticide, fungicide, and rodenticide act, 7 U.S.C. section 136, et seq., according to label requirements; or

(b) The substance was not a hazardous substance and the person otherwise liable acted reasonably under the circumstances.