Idaho Code § 14-5-203
This is the official text of Idaho Code § 14-5-203, part of Idaho’s Code — part of the compiled statutory law of Idaho, published by the state as "Code." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
14-5-203 WHEN OTHER TAX-DEFERRED ACCOUNT PRESUMED ABANDONED.
Official statutory text
PART 2
PRESUMPTION OF ABANDONMENT
14-5-203. WHEN OTHER TAX-DEFERRED ACCOUNT PRESUMED ABANDONED. Subject to the provisions of section 14-5-209, Idaho Code, and except for property described in section 14-5-202, Idaho Code, unclaimed accounts in the Idaho college savings program subject to the provisions of section 33-5410, Idaho Code, and property held in a plan or account described in section 529A of the Internal Revenue Code, as amended, including a health savings account, that qualifies for tax deferral under the income tax laws of the United States is presumed abandoned if it is unclaimed by the apparent owner three (3) years after the earlier of:
(1) The date, if reasonably determinable by the holder, specified in the income tax laws and regulations of the United States by which distribution of the property must begin to avoid a tax penalty, with no distribution having been made;
(2) The date the holder confirms or receives confirmation of the death of the apparent owner in the ordinary course of its business; or
(3) Thirty (30) years after the date the account was opened.
History:
[14-5-203, added 2024, ch. 27, sec. 2, p. 189; am. 2025, ch. 211, sec. 4, p. 973.]
PRESUMPTION OF ABANDONMENT
14-5-203. WHEN OTHER TAX-DEFERRED ACCOUNT PRESUMED ABANDONED. Subject to the provisions of section 14-5-209, Idaho Code, and except for property described in section 14-5-202, Idaho Code, unclaimed accounts in the Idaho college savings program subject to the provisions of section 33-5410, Idaho Code, and property held in a plan or account described in section 529A of the Internal Revenue Code, as amended, including a health savings account, that qualifies for tax deferral under the income tax laws of the United States is presumed abandoned if it is unclaimed by the apparent owner three (3) years after the earlier of:
(1) The date, if reasonably determinable by the holder, specified in the income tax laws and regulations of the United States by which distribution of the property must begin to avoid a tax penalty, with no distribution having been made;
(2) The date the holder confirms or receives confirmation of the death of the apparent owner in the ordinary course of its business; or
(3) Thirty (30) years after the date the account was opened.
History:
[14-5-203, added 2024, ch. 27, sec. 2, p. 189; am. 2025, ch. 211, sec. 4, p. 973.]
Status: in_force · Read it on the official government site
Need a lawyer in Idaho?
Find a Idaho lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.