House Joint Memorial No. 12 expresses the strong opposition of the Idaho Legislature to any proposal by Utah to impose an export tax on transportation fuels. The memorial highlights the potential negative impacts such a tax would have on Idaho families, farmers, and businesses, particularly given that a significant portion of Utah's fuel exports are sold to Idaho consumers. It raises concerns about the constitutional implications of taxing fuel exported for interstate commerce and emphasizes the historical cooperation between Idaho and Utah, which could be undermined by such a tax.

The memorial calls for continued dialogue and cooperation between the two states to address transportation funding and energy policy challenges. It urges Utah's Governor Spencer Cox to publicly oppose the proposed tax and commit to vetoing it if it reaches his desk. Additionally, the Idaho Legislature expresses its intent to take necessary actions to prevent the imposition of this tax, reinforcing the principle that Idaho citizens should not be subjected to taxation without representation.