Grounds for objection to the admission or exclusion of evidence must be stated briefly when the evidence is offered. Formal exceptions to rulings admitting or excluding evidence are unnecessary and need not be taken. An offer of proof consists of a statement of the substance of the excluded evidence. When a party objects to the admission of evidence, the presiding officer may rule on the objection, receive the evidence subject to the later ruling by the full Commission or refer the objection to the full Commission.
Idaho Admin. Code r. 31.01.01.265