Idaho Code § 67-1803
There is hereby created in the state treasury the "Idaho Millennium Fund." The fund shall consist of twenty percent (20%) of the moneys received by the state of Idaho on and after January 1, 2007, pursuant to the master settlement agreement entered into between tobacco product manufacturers and various states, including Idaho, and such moneys as may be provided by legislative appropriations or otherwise directed to the fund by the legislature including other moneys or assets that the fund receives by bequest or donation. Money in the fund is not subject to appropriation or distribution, except as provided in section 67-1804, Idaho Code. Fund assets shall be invested by the state treasurer according to the standards of the Idaho uniform prudent investor act, chapter 5, title 68, Idaho Code, and the state treasurer is hereby granted the authority to invest the assets of the Idaho millennium fund in any investment instruments authorized by the standards of the Idaho uniform prudent investor act.
Idaho Code § 67-1803