Idaho Code § 49-1310: Garages to report.

The person in charge of any garage or repair shop to which is brought any motor vehicle which shows evidence of having been involved in an accident of which a report is required as provided in section 49-1306, Idaho Code, or struck by any bullet, shall report to the local police department if the garage is located within a city, otherwise to the office of the county sheriff or the nearest office of the state police within forty-eight (48) hours after the motor vehicle is received, giving the engine number, registration number, and the name and address of the owner or operator of the vehicle.