Title 14, ESTATES OF DECEDENTS

14-105. INVENTORY BY PUBLIC ADMINISTRATOR -- PROCEDURES AND DISTRIBUTION OF RESIDUAL. (1) The public administrator must make and return an inventory of all assets of estates taken into his possession, less debts of the decedent and projected costs of administration. Such net inve…

14-106. DELIVERY OF ESTATE TO EXECUTOR. If, at any time, letters testamentary or letters of administration are regularly granted to any other person on an estate of which the public administrator has charge, the public administrator must, under the order of the magistrate court, …

14-107. OFFICIALS TO NOTIFY ADMINISTRATOR OF DECEDENT'S PROPERTY. All public officials shall, within seventy-two (72) hours of knowledge of a death and upon verification of no legal next of kin or administrator of the decedent's estate, inform the public administrator of and make…

14-108. SUITS TO RECOVER PROPERTY. The public administrator must institute all suits and prosecutions necessary to recover the property, debts, papers or other estate of the decedent.

14-109. EXAMINATION OF ALLEGED EMBEZZLERS. When the public administrator complains to the judge, on oath, that any person has concealed, embezzled or disposed of, or has in his possession any money, goods, property or effects, to the possession of which such administrator is enti…

14-110. CONDUCT OF EXAMINATION -- CONTEMPT. All such interrogatories and answers must be reduced to writing and signed by the party examined and filed in the probate court. If the person so cited refuses to appear and submit to such an examination, or to answer such interrogatori…

14-111. PUBLIC ADMINISTRATOR -- COURT MAY REQUIRE ACCOUNT. The court may, at any time, order the public administrator to account for and deliver all the money and property of an estate in his hands to the heirs, or to the executors or administrators regularly appointed.

14-112. RETURNS BY PUBLIC ADMINISTRATOR. The public administrator must, once in every six (6) months, make to the judge, under oath, a return of all estates of decedents which have come into his hands, the value of the same, the money which has come into his hands from each estat…

14-113. UNCLAIMED MONEYS -- PAYMENT INTO PUBLIC SCHOOL PERMANENT ENDOWMENT FUND -- ESCHEAT. After a final settlement of the affairs of any estate, if there are no heirs or other claimants thereof, the administrator shall submit a report of abandoned property and proceed to dispos…

14-114. PUBLIC ADMINISTRATOR -- RESTRICTION ON INTEREST IN AFFAIRS OF ESTATE. The public administrator must not be interested in the expenditures of any kind, made on account of any estate he administers, nor must he be associated, in business or otherwise, with anyone who is so …

14-115. PROCEEDINGS AGAINST PUBLIC ADMINISTRATOR. When it appears that any money remains in the hands of the public administrator (after a final settlement of the estate) unclaimed, which should be paid over to the state tax commission the judge must order the same to be paid ove…

14-116. PROVISIONS OF PROBATE CODE -- APPLICATION TO PUBLIC ADMINISTRATOR. When no direction is given in this chapter for the government or guidance of a public administrator in the discharge of his duties, or for the administration of an estate in his hands, the provisions of th…

14-117. INTESTATE DECEDENTS WITHOUT HEIRS OR WITHOUT KNOWN HEIRS -- DUTY OF PUBLIC ADMINISTRATOR -- PERSONAL FEES NOT ALLOWED. It shall be the mandatory duty of the several county treasurers as ex officio public administrators to cause to be instituted all probate proceedings nec…

14-118. PROSECUTING ATTORNEY TO REPRESENT PUBLIC ADMINISTRATOR. It shall be the mandatory duty of the prosecuting attorney of each county to represent the public administrator of such county without charge in all probate proceedings instituted under this act or chapter 2 of title…

14-119. EFFECT OF DISCOVERY OF HEIR. In event any heir of a decedent shall be discovered prior to distribution of any estate probated as herein provided, nothing herein contained shall operate to invalidate any probate proceedings had prior to appearance of such heir in the proba…

14-120. COSTS AND FEES ALLOWED WHERE HEIR OR CREDITORS REFUSE TO ADMINISTER ESTATE. (1) When an heir or creditor of an estate competent to institute probate proceedings exists, the county treasurer shall not be required to act as public administrator unless an heir or creditor fi…

14-5-1001. VERIFIED REPORT OF PROPERTY. If a person does not file a report required by section 14-5-401, Idaho Code, or the administrator believes that a person may have filed an inaccurate, incomplete, or false report, the administrator may require the person to file a verified …

14-5-1002. EXAMINATION OF RECORDS TO DETERMINE COMPLIANCE. (1) The administrator may require any person who has not filed a report to file a verified report stating whether or not the person is holding any unclaimed property reportable or deliverable under this chapter. (2) The a…

14-5-1003. DETERMINATION OF LIABILITY FOR UNREPORTED REPORTABLE PROPERTY. Holders shall not be entitled to a contested case hearing. If the administrator determines from an examination conducted under section 14-5-1002, Idaho Code, that a putative holder failed or refused to pay …

14-5-101. SHORT TITLE. This chapter shall be known and may be cited as the "Revised Unclaimed Property Act."

14-5-102. DEFINITIONS. As used in this chapter: (1) "Administrator" means the state treasurer's office or its duly authorized agents or employees. (2) "Administrator's agent" means a person with which the administrator contracts to conduct an examination under part 10 of this cha…

14-5-103. INAPPLICABILITY TO FOREIGN TRANSACTION. This chapter does not apply to property held, due, and owing in a foreign country if the transaction out of which the property arose was a foreign transaction.

14-5-104. RULEMAKING. The administrator may adopt, under chapter 52, title 67, Idaho Code, rules to implement and administer the provisions of this chapter.

14-5-1101. INFORMAL CONFERENCE FOLLOWING DETERMINATION OF LIABILITY. (1) No later than thirty (30) days after receipt of a notice under section 14-5-1002, Idaho Code, the putative holder may request an informal conference with the administrator to review the determination. The re…

14-5-1102. ADMINISTRATIVE AND JUDICIAL REVIEW. (1) A putative holder may seek administrative review of a recommended order issued under section 14-5-1002, Idaho Code, or affirmed or modified under section 14-5-1101, Idaho Code, as provided in section 67-5244, Idaho Code, by filin…

14-5-1201. ACTION TO ENFORCE LIABILITY. (1) If a determination under section 14-5-1002, Idaho Code, becomes final and is not subject to administrative review, the administrator may commence an action in state district court in Ada county, Boise, Idaho, or in an appropriate court …

14-5-1202. INTERSTATE AND INTERNATIONAL AGREEMENT -- COOPERATION. (1) Subject to subsection (2) of this section, the administrator may: (a) Exchange information with another state or foreign country relating to property presumed abandoned or relating to the possible existence of …

14-5-1203. ACTION INVOLVING ANOTHER STATE OR FOREIGN COUNTRY. (1) The administrator may join another state or foreign country to examine and seek enforcement of this chapter against a putative holder. (2) Upon request of another state or foreign country, the attorney general may …

14-5-1204. INTEREST AND PENALTY FOR FAILURE TO ACT IN TIMELY MANNER. (1) A holder that fails to report, pay, or deliver property within the time prescribed by this chapter shall pay to the administrator interest at an annual rate of twelve percent (12%) on the property or value o…

14-5-1205. OTHER CIVIL PENALTIES. (1) If a holder enters into a contract or other arrangement for the purpose of evading an obligation under this chapter or otherwise willfully fails to perform a duty imposed on the holder under this chapter, the administrator may require the hol…

14-5-1206. WAIVER OF INTEREST AND PENALTY. The administrator may waive, in whole or in part, interest under section 14-5-1204(1), Idaho Code, and penalties under section 14-5-1204(2) or 14-5-1205, Idaho Code.

14-5-1301. WHEN AGREEMENT TO LOCATE PROPERTY VOID. (1) Subject to subsection (2) of this section, an agreement to locate property held by the administrator is void if it is entered into during the period beginning on the date the property was presumed abandoned by a holder to the…

14-5-1302. RIGHT OF AGENT OF APPARENT OWNER TO INFORMATION CONCERNING PROPERTY HELD BY ADMINISTRATOR. (1) Subject to the provisions of section 14-5-907, Idaho Code, an apparent owner may authorize an attorney to act as an agent or designate an agent pursuant to the provisions of …

14-5-1401. DEFINITION OF "PERSONAL INFORMATION" -- APPLICABILITY. (1) As used in this part, "personal information" means: (a) Information that identifies or reasonably can be used to identify an individual, such as first and last name in combination with the individual's: (i) Soc…

14-5-1402. CONFIDENTIAL INFORMATION. (1) Except as otherwise provided in this chapter, the following are confidential and exempt from public inspection or disclosure: (a) Records of the administrator or the administrator's agent related to the administration of this chapter; (b) …

14-5-1403. WHEN CONFIDENTIAL INFORMATION MAY BE DISCLOSED. (1) When reasonably necessary to enforce or implement the provisions of this chapter, the administrator may disclose confidential information concerning property held by the administrator or the administrator's agent only…

14-5-1404. CONFIDENTIALITY AGREEMENT. (1) A person to be examined under section 14-5-1002, Idaho Code, may request that the administrator or the administrator's agent execute and deliver to the person to be examined a confidentiality agreement that: (a) Is in a standard form appr…

14-5-1405. NO CONFIDENTIAL INFORMATION IN NOTICE. Except as otherwise provided in sections 14-5-501 and 14-5-502, Idaho Code, a holder is not required under this chapter to include confidential information in a notice the holder is required to provide to an apparent owner under t…

14-5-1406. SECURITY OF INFORMATION. (1) If a holder is required to include confidential information in a report to the administrator, the information must be provided by a secure means. (2) If confidential information in a record is provided to and maintained by the administrator…

14-5-1407. SECURITY BREACH. Except to the extent prohibited by law other than this chapter, the administrator or administrator's agent shall notify a holder of a security breach of computerized information in accordance with the provisions of chapter 51, title 28, Idaho Code.

14-5-1501. APPLICATION AND CONSTRUCTION. In applying and construing this chapter, consideration must be given to the need to promote it with respect to its subject matter among states that enact it.

14-5-1502. RELATION TO ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT. This chapter modifies, limits, and supersedes the electronic signatures in global and national commerce act, 15 U.S.C. 7001, et seq., but does not modify, limit, or supersede 15 U.S.C. 7001(c), or a…

14-5-1503. TRANSITIONAL PROVISION. (1) An initial report filed under this chapter for property that was not presumed abandoned before July 1, 2024, but that is presumed abandoned and required to be reported under this chapter must include all items of property that would have bee…

14-5-1504. SEVERABILITY. If any provision of this chapter or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter that can be given effect without the invalid provision or application, and t…

14-5-201. WHEN PROPERTY PRESUMED ABANDONED. (1) Subject to the provisions of section 14-5-209, Idaho Code, the following property is presumed abandoned if it is unclaimed by the apparent owner during the specified period: (a) A traveler's check, fifteen (15) years after issuance;…

14-5-202. WHEN TAX-DEFERRED RETIREMENT ACCOUNT PRESUMED ABANDONED. (1) Subject to the provisions of section 14-5-209, Idaho Code, property held in a pension account or retirement account that qualifies for tax deferral under the income tax laws of the United States is presumed ab…