Section 13.01.04.507 - DEER AND ELK ALLOCATED TAGS01.Distribution of Allocated Tags. Application for allocated tags will be made by the outfitter for the outfitted hunter, in accordance with tag designation by the Idaho Outfitters and Guides Licensing Board under Section 36-2107, Idaho Code, on a form prescribed by the Department, and with outfitter's certification that a written agreement exists between the outfitter and outfitted hunter for the tag applied for.02.Designated Buyers. Purchasers of allocated tags, who return their unused tag with a notarized affidavit stating that they have not hunted, may designate another person to purchase a replacement tag. If the original buyer does not make a designation, the outfitter may make the designation. The designated buyer must pay the regular fee for the replacement tag.03.Unsold Tags. Any allocated tags not sold by August 1 of each year will be sold by the Department on a first-come, first-served basis.Idaho Admin. Code r. 13.01.04.507