Idaho Code § 15-2-202
This is the official text of Idaho Code § 15-2-202, 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.
15-2-202 AUGMENTED ESTATE.
Official statutory text
PART 2.
SUCCESSION OF QUASI-COMMUNITY PROPERTY — ELECTIVE SHARE OF SURVIVING SPOUSE
15-2-202. Augmented estate. Whenever a married person domiciled in the state has made a transfer of quasi-community property to a person other than the surviving spouse without adequate consideration and without the consent of the surviving spouse, the surviving spouse may require the transferee to restore to the decedent's estate such property, if the transferee retains such property and, if not, its proceeds or, if none, its value at the time of transfer, if:
(a) The decedent retained, at the time of his death, the possession or enjoyment of or the right to income from the property; or
(b) The decedent retained, at the time of his death, a power, either alone or in conjunction with any other person, to revoke or to consume, invade or dispose of the principal for his own benefit; or
(c) The decedent held the property at the time of his death with another with the right of survivorship; or
(d) The decedent had transferred such property within two (2) years of his death to the extent that the aggregate transfers to any one (1) donee in either of the years exceeded ten thousand dollars ($10,000) or the amount of the annual exclusion for the federal gift tax set forth at 26 U.S.C. section 2503, whichever is greater.
History:
[15-2-202, added 1972, ch. 201, sec. 4, p. 510; am. 1999, ch. 303, sec. 1, p. 760.]
SUCCESSION OF QUASI-COMMUNITY PROPERTY — ELECTIVE SHARE OF SURVIVING SPOUSE
15-2-202. Augmented estate. Whenever a married person domiciled in the state has made a transfer of quasi-community property to a person other than the surviving spouse without adequate consideration and without the consent of the surviving spouse, the surviving spouse may require the transferee to restore to the decedent's estate such property, if the transferee retains such property and, if not, its proceeds or, if none, its value at the time of transfer, if:
(a) The decedent retained, at the time of his death, the possession or enjoyment of or the right to income from the property; or
(b) The decedent retained, at the time of his death, a power, either alone or in conjunction with any other person, to revoke or to consume, invade or dispose of the principal for his own benefit; or
(c) The decedent held the property at the time of his death with another with the right of survivorship; or
(d) The decedent had transferred such property within two (2) years of his death to the extent that the aggregate transfers to any one (1) donee in either of the years exceeded ten thousand dollars ($10,000) or the amount of the annual exclusion for the federal gift tax set forth at 26 U.S.C. section 2503, whichever is greater.
History:
[15-2-202, added 1972, ch. 201, sec. 4, p. 510; am. 1999, ch. 303, sec. 1, p. 760.]
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.