On July 3, 2005, about 1600 mountain daylight time, a Piper PA-22, N1735P, sustained substantial damage after impacting terrain shortly after takeoff from Kamiah Municipal Airport, Kamiah, Idaho. The airplane was owned by the pilot, and was being operated as a visual flight rules (VFR) instructional flight under the provisions of Title 14, CFR Part 91, when the accident occurred. The student pilot, the sole occupant of the airplane, was not injured. Visual meteorological conditions prevailed for the local flight. No flight plan was filed. In a written statement dated July 14, the pilot reported "the owners manual [aircraft], check list, placard, and my flight instructor had all noted that takeoff on the right fuel tank with less than 1/3 fuel is prohibited." The pilot further stated that during the preflight run-up he was distracted and inadvertently "missed the switch to left tank." Shortly after takeoff, about 100 feet above ground level (agl), the engine quit. The pilot reported that he switched tanks, but was unable to restart the engine before the airplane impacted the runway in a nose-low attitude resulting in substantial damage. The airplane is equipped with two 18-gallon wing tanks. The pilot reported the airplane contained approximately 10 gallons of fuel at the time of the takeoff.