26-3301. TRUST BUSINESS. A state trust company or a state bank may: (1) Perform any act as a fiduciary; (2) Engage in any trust business; (3) Exercise any incidental power that is reasonably necessary to enable it to fully exercise, according to commonly accepted fiduciary customs and usages, a power conferred in this act.
TRUST BUSINESS
Idaho Code § 26-3301, under TRUST INSTITUTIONS — STATE TRUST INSTITUTION OFFICES.
Idaho Code § 26-3301