Title 15, UNIFORM PROBATE CODE

15-12-105. Execution of power of attorney. A power of attorney must be signed by the principal or in the principal’s conscious presence by another individual directed by the principal to sign the principal’s name on the power of attorney, including as set forth in section 73-114,…

15-12-106. Validity of power of attorney. (1) A power of attorney executed in this state on or after the effective date of this chapter is valid if its execution complies with section 15-12-105, Idaho Code. (2) A power of attorney executed in this state before the effective date …

15-12-107. Meaning and effect of power of attorney. The meaning and effect of a power of attorney is determined by the law of the jurisdiction indicated in the power of attorney and, in the absence of an indication of jurisdiction, by the law of the jurisdiction in which the powe…

15-12-108. Nomination of conservator — relation of agent to court-appointed fiduciary. [effective until January 1, 2027] (1) In a power of attorney, a principal may nominate a conservator of the principal’s estate for consideration by the court if protective proceedings for the p…

15-12-109. When power of attorney effective. (1) A power of attorney is effective when executed unless the principal provides in the power of attorney that it is to become effective at a future date or upon the occurrence of a future event or contingency. (2) If a power of attorn…

15-12-110. Termination of power of attorney or agent’s authority. (1) A power of attorney terminates when: (a) The principal dies; (b) The principal becomes incapacitated, if the power of attorney is not durable; (c) The principal revokes the power of attorney; (d) The power of a…

15-12-111. Coagents and successor agents. (1) A principal may designate two (2) or more persons to act as coagents. Unless a power of attorney otherwise provides, each coagent may exercise its authority independently. (2) A principal may designate one (1) or more successor agents…

15-12-112. Reimbursement and compensation of agent. Unless the power of attorney otherwise provides, an agent is entitled to reimbursement of expenses reasonably incurred on behalf of the principal and to compensation that is reasonable under the circumstances.

15-12-113. Agent’s acceptance. Except as otherwise provided in the power of attorney, a person accepts appointment as an agent under a power of attorney by exercising authority or performing duties as an agent or by any other assertion or conduct indicating acceptance.

15-12-114. Agent’s duties. (1) Notwithstanding provisions in a power of attorney, an agent that has accepted appointment shall: (a) Act in accordance with the principal’s reasonable expectations to the extent actually known by the agent and, otherwise, in the principal’s best int…

15-12-115. Exoneration of agent. A provision in a power of attorney relieving the agent of liability for breach of duty is binding on the principal and the principal’s successors in interest except to the extent the provision: (1) Relieves the agent of liability for breach of dut…

15-12-116. Judicial relief. (1) The following persons may petition a court to construe a power of attorney or review the agent’s conduct, and grant appropriate relief: (a) The principal or the agent; (b) A guardian, conservator or other fiduciary acting for the principal; (c) A p…

15-12-117. Agent’s liability. An agent that violates this chapter is liable to the principal or the principal’s successors in interest for the amount required to: (1) Restore the value of the principal’s property to what it would have been had the violation not occurred; and (2) …

15-12-118. Agent’s resignation — Notice. If a power of attorney does not provide the method for an agent’s resignation, an agent may resign by giving written notice to the principal and, if the principal is incapacitated: (1) To the conservator or guardian, if one (1) has been ap…

15-12-119. Acceptance of and reliance upon an acknowledged power of attorney. (1) For purposes of this section and section 15-12-120, Idaho Code, "acknowledged" means purportedly verified before a notary public or other individual authorized to take acknowledgments. (2) A person …

15-12-120. Liability for refusal to accept an acknowledged power of attorney. (1) Except as otherwise provided in subsection (2) of this section: (a) A person must either accept an acknowledged power of attorney or request an agent’s certification, a translation or an opinion of …

15-12-121. Principles of law and equity. Unless displaced by a provision of this chapter, the principles of law and equity supplement this chapter.

15-12-122. Laws applicable to financial institutions and entities. This chapter does not supersede any law applicable to financial institutions or other entities, and the other law controls if inconsistent with this chapter.

15-12-123. Remedies under other law. The remedies under this chapter are not exclusive and do not abrogate any right or remedy under the law of this state.

15-12-201. Authority that requires specific grant — Grant of general authority. (1) An agent under a power of attorney may exercise the following authority on behalf of the principal or with the principal’s property only if the power of attorney expressly grants the agent the aut…

15-12-202. Incorporation of authority. (1) An agent has authority described in this part if the power of attorney refers to general authority with respect to the descriptive term for the subjects stated in sections 15-12-204 through 15-12-217, Idaho Code, or cites the section in …

15-12-203. Construction of authority generally. Except as otherwise provided in the power of attorney, by executing a power of attorney that incorporates by reference a subject described in sections 15-12-204 through 15-12-217, Idaho Code, or that grants to an agent authority to …

15-12-204. Real property. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to real property authorizes the agent to: (1) Demand, buy, lease, receive, accept as a gift or as security for an extension of credit o…

15-12-205. Tangible personal property. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to tangible personal property authorizes the agent to: (1) Demand, buy, receive, accept as a gift or as security for an ex…

15-12-206. Stocks and bonds. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to stocks and bonds authorizes the agent to: (1) Buy, sell and exchange securities; (2) Establish, continue, modify or terminate a s…

15-12-207. Commodities and options. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to commodities and options authorizes the agent to: (1) Buy, sell, exchange, assign, settle and exercise commodity futures co…

15-12-208. Banks and other financial institutions. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to banks and other financial institutions authorizes the agent to: (1) Continue, modify and terminate an accou…

15-12-209. Operation of an entity or business. Subject to the terms of a document or an agreement governing an entity or an entity ownership interest, and unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to ope…

15-12-210. Insurance and annuities. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to insurance and annuities authorizes the agent to: (1) Continue, pay the premium or make a contribution on, modify, exchange…

15-12-211. Estates, trusts and other beneficial interests. (1) In this section, "estates, trusts, and other beneficial interests" means a trust, probate estate, guardianship, conservatorship, escrow or custodianship, or any other fund from which the principal is, may become, or c…

15-12-212. Claims and litigation. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to claims and litigation authorizes the agent to perform any lawful act on behalf of the principal in connection with claims an…

15-12-213. Personal and family maintenance. (1) Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to personal and family maintenance authorizes the agent to: (a) Perform the acts necessary to maintain the custom…

15-12-214. Benefits from governmental programs or civil or military service. (1) In this section, "benefits from governmental programs or civil or military service" means any benefit, program or assistance provided under a statute or governmental regulation including social secur…

15-12-215. Retirement plans. (1) In this section, "retirement plan" means any plan or account created by an employer, the principal or another individual for the purpose of providing retirement benefits or deferred compensation of which the principal is a participant, beneficiary…

15-12-216. Taxes. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to: (1) Prepare, sign and file federal, state, local and foreign income, gift, payroll, property, federal insuran…

15-12-217. Gifts. (1) In this section, a gift "for the benefit of" a person includes, but is not limited to, a gift to a trust, an account under the uniform transfers to minors act and a tuition savings account or prepaid tuition plan as defined under Internal Revenue Code sectio…

15-12-301. Statutory form power of attorney. A document substantially in the following form may be used to create a statutory form power of attorney that has the meaning and effect prescribed in this chapter. IDAHO STATUTORY FORM POWER OF ATTORNEY IMPORTANT INFORMATION This power…

15-12-302. Agent’s certification. The following optional form may be used by an agent to certify facts concerning a power of attorney. AGENT’S CERTIFICATION AS TO THE VALIDITY OF POWER OF ATTORNEY AND AGENT’S AUTHORITY State of Idaho ) ) ss. County of …… ) I, ……(Name of Agent)……,…

15-12-401. Uniformity of application and construction. In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among the states that enact it.

15-12-402. Relation to electronic signatures in global and national commerce act. This chapter modifies, limits and supersedes the federal electronic signatures in global and national commerce act, 15 U.S.C. section 7001 et seq., but does not modify, limit or supersede section 10…

15-12-403. Effect on existing powers of attorney. Except as otherwise provided in this chapter, on the effective date of this chapter: (1) This chapter applies to a power of attorney created before, on or after the effective date of this chapter; (2) This chapter applies to a jud…