No. Controlled hunt tags can only be transferred to a child or grandchild.
More information about this from our website:
Any resident [or nonresident] adult person who possesses any controlled hunt tag may designate the controlled hunt tag to their resident [or nonresident] child or grandchild under the age of eighteen (18) who is qualified to participate in the hunt.
Rules for use of controlled hunt tags in Sections 260 and 261 and rules for eligibility in Subsection 260.03 apply to any adult person who possesses and designates a control hunt tag to their child or grandchild. Mandatory school (hunter education) as provided in Section 270 shall apply to the designated child or grandchild.
Designation of the controlled hunt tag shall be made on a form prescribed by the Department and may be submitted either in person to any Idaho Department of Fish and Game Office or by mail to the License Supervisor at P.O. Box 25, Boise, ID 83707. The form is online at https://fishandgame.idaho.gov/public/licenses/huntCHtagPermitDesignation.pdf.