Sections
Chapter 1 Uniform Commercial Code — General Provisions 28-1-101 – 28-1-310
Chapter 2 Uniform Commercial Code — Sales 28-2-101 – 28-2-725
Chapter 3 Uniform Commercial Code — Negotiable Instruments 28-3-101 – 28-3-605
Chapter 4 Uniform Commercial Code — Bank Deposits and Collections 28-4-101 – 28-4-638
Chapter 5 Uniform Commercial Code — Letters of Credit 28-5-101 – 28-5-120
Chapter 7 Documents of Title 28-7-101 – 28-7-704
Chapter 8 Investment Securities 28-8-101 – 28-8-511
Chapter 9 Secured Transactions 28-9-101 – 28-9-809
Chapter 10 Uniform Commercial Code — Effective Date and Repealer 28-10-101 – 28-10-103
Chapter 11 Artists and Art Dealers 28-11-101 – 28-11-106
Chapter 12 Uniform Commercial Code — Leases 28-12-101 – 28-12-532
Chapter 21 Indorsement of Nonnegotiable Instruments 28-21-101 – 28-21-103
Chapter 22 Money of Account and Interest 28-22-104 – 28-22-107
Chapter 23 Repurchase of Farm Machinery and Equipment Upon Termination of Contract 28-23-101 – 28-23-113
Chapter 24 Agreements Between Suppliers and Dealers of Farm Equipment 28-24-101 – 28-24-108
Chapter 36 Idaho Lease-Purchase Agreement Act 28-36-101 – 28-36-111
Chapter 41 General Provisions and Definitions 28-41-101 – 28-41-302
Chapter 42 Finance Charges and Related Provisions 28-42-101 – 28-42-404
Chapter 43 Regulation of Agreements and Practices 28-43-101 – 28-43-405
Chapter 44 Insurance 28-44-101 – 28-44-401
Chapter 45 Remedies and Penalties 28-45-101 – 28-45-402
Chapter 46 Administration 28-46-101 – 28-46-509
Chapter 49 Relationship to Other Laws, Effective Date, and Override of Federal Preemption 28-49-101 – 28-49-107
Chapter 50 Uniform Electronic Transactions Act 28-50-101 – 28-50-120
Chapter 51 Identity Theft 28-51-103 – 28-51-107
Chapter 52 Credit Report Protection Act 28-52-101 – 28-52-109

Terms Used In Idaho Code > Title 28

  • Abstract of judgment: In a federal criminal proceeding, A certification from a U.S. District Court clerk that a judgment of restitution was entered against the defendant owing to the victim. If the defendant inherits, owns, or sells real property or holdings, these assets can then be attached at the state and local levels as well.
  • Account: means any deposit or credit account with a bank, including a demand, time, savings, passbook, share draft, or like account, other than an account evidenced by a certificate of deposit;
Idaho Code 28-4-104
  • Action: means any civil lawsuit or action in contract or tort for damages or indemnity brought against a construction professional to assert a claim, whether by complaint, counterclaim or cross-claim, for damage or the loss of use of real or personal property caused by a defect in the construction of a residence or in the substantial remodel of a residence. See Idaho Code 6-2502
  • Action: means a judicial proceeding or arbitration in which a payment in money may be awarded or enforced with respect to a foreign-money claim. See Idaho Code 10-1501
  • Administrator: means the state treasurer or his or her duly authorized agents or employees. See Idaho Code 14-501
  • Adverse action: means to discharge, threaten or otherwise discriminate against an employee in any manner that affects the employee’s employment, including compensation, terms, conditions, location, rights, immunities, promotions or privileges. See Idaho Code 6-2103
  • Advertisement: means a commercial message in any medium that promotes, directly or indirectly, a lease-purchase agreement. See Idaho Code 28-36-102
  • Aerial passenger tramway: means any device operated by a mountain operator used to transport passengers by single or double reversible tramway; chairlift or gondola lift; T-bar lift, J-bar lift, platter lift, or similar device; a fiber rope or wire rope tow, or a conveyor that is subject to regulations adopted by the proper authority. See Idaho Code 6-3302
  • Afternoon: means the period of a day between noon and midnight;
  • Idaho Code 28-4-104
  • Agritourism activity: means any activity carried out on a farm or ranch that allows members of the general public, for recreational, entertainment or educational purposes, to view or enjoy rural activities including, but not limited to, farming, ranching, historic, cultural, on-site educational programs, recreational farming programs that may include on-site hospitality services, guided and self-guided tours, bed and breakfast accommodations, petting zoos, farm festivals, corn mazes, harvest-your-own operations, hayrides, barn parties, horseback riding, fee fishing and camping. See Idaho Code 6-3003
  • Agritourism professional: means any person who is engaged in the business of providing one (1) or more agritourism activities, whether or not for compensation. See Idaho Code 6-3003
  • Amortization: Paying off a loan by regular installments.
  • Annual percentage rate: The cost of credit at a yearly rate. It is calculated in a standard way, taking the average compound interest rate over the term of the loan so borrowers can compare loans. Lenders are required by law to disclose a card account's APR. Source: FDIC
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Apparent owner: means the person whose name appears on the records of the holder as the person entitled to property held, issued, or owing by the holder. See Idaho Code 14-501
  • Appraisal: A determination of property value.
  • Art dealer: means a person engaged in the business of selling works of fine art, other than a person exclusively engaged in the business of selling goods at public auction. See Idaho Code 28-11-101
  • Artist: means a person who creates a work of fine art or, if the person is deceased, the person's heir, devisee, or personal representative. See Idaho Code 28-11-101
  • Assigned area of responsibility: means the geographic region for which a particular dealer is responsible for the marketing, selling, leasing or servicing of equipment pursuant to a dealer agreement as assigned by the supplier. See Idaho Code 28-24-102
  • Association: means a homeowner’s association, condominium management body, unit owner’s organization or a nonprofit corporation created to own and operate portions of a planned community which has the power to assess unit owners to pay the costs and expenses incurred in the performance of the association’s obligations. See Idaho Code 6-2502
  • Attorney general: means the chief legal officer of this state. See Idaho Code 14-501
  • Bailee: means a person that by a warehouse receipt, bill of lading, or other document of title acknowledges possession of goods and contracts to deliver them. See Idaho Code 28-7-102
  • Bank-offered spot rate: means the spot rate of exchange at which a bank will sell foreign money at a spot rate. See Idaho Code 10-1501
  • Banking day: means the part of a day on which a bank is open to the public for carrying on substantially all of its banking functions;
  • Idaho Code 28-4-104
  • Banking organization: means a bank, trust company, savings bank, industrial bank, land bank, safe deposit company, private banker, or any organization defined by other law as a bank or banking organization. See Idaho Code 14-501
  • Bequest: Property gifted by will.
  • Bicyclist: means any person present at a mountain area under the control of a mountain operator for the purpose of engaging in activities, including but not limited to bicycling downhill or uphill, jumping on a bicycle or any other cycling device, or who is using any mountain area. See Idaho Code 6-3302
  • Business association: means a nonpublic corporation, limited liability company, joint stock company, investment company, business trust, partnership, or association for business purposes of two (2) or more individuals, whether or not for profit, including, but not limited to, a banking organization, financial organization, insurance company, or utility. See Idaho Code 14-501
  • Buyer: means a person who buys or contracts to buy goods. See Idaho Code 28-2-103
  • Carrier: means a person that issues a bill of lading. See Idaho Code 28-7-102
  • check: refers to a check or the electronic equivalent of a check, including an authorization given by a borrower to a creditor to withdraw an agreed upon amount from any account held by the borrower. See Idaho Code 28-46-401
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Child support: means a legally enforceable obligation assessed against an individual for the support of a child which shall include medical care, including health insurance premiums for the child, and any amount owing under an order for support during a period in which public assistance was expended. See Idaho Code 7-1202
  • Claimant: means a homeowner or association that asserts a claim against a construction professional concerning a defect in the construction of a residence or in the substantial remodel of a residence. See Idaho Code 6-2502
  • Clandestine drug laboratory: means the areas where controlled substances or their immediate precursors, as those terms are defined in section 37-2701, Idaho Code, have been, or were attempted to be, manufactured, processed, cooked, disposed of or stored, and all proximate areas that are likely to be contaminated as a result of such manufacturing, processing, cooking, disposing or storing. See Idaho Code 6-2603
  • Clearing house: means an association of banks or other payors regularly clearing items;
  • Idaho Code 28-4-104
  • Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
  • Commercial unit: means such a unit of goods as by commercial usage is a single whole for purposes of lease and division of which materially impairs its character or value on the market or in use. See Idaho Code 28-12-103
  • Common disaster: A sudden and extraordinary misfortune that brings about the simultaneous or near-simultaneous deaths of two or more associated persons, such as husband and wife.
  • Consignee: means a person named in a bill of lading to which or to whose order the bill promises delivery. See Idaho Code 28-7-102
  • Consignment: means that no title to, estate in or right to possession of fine art superior to that of the consignor vests in the consignee, notwithstanding the consignee's power or authority to transfer and convey to a third person all of the right, title and interest of the consignor in and to the fine art. See Idaho Code 28-11-101
  • Consignor: means a person named in a bill of lading as the person from which the goods have been received for shipment. See Idaho Code 28-7-102
  • Construction professional: means any person with a right to lien pursuant to section 45-501, Idaho Code, an architect, subdivision owner or developer, builder, contractor, subcontractor, engineer or inspector, performing or furnishing the design, supervision, inspection, construction or observation of the construction of any improvement to residential real property, whether operating as a sole proprietor, partnership, corporation, limited liability company or other business entity. See Idaho Code 6-2502
  • Consumer: means a natural person who rents personal property under a lease-purchase agreement to be used by the consumer primarily for personal, family or household purposes. See Idaho Code 28-36-102
  • Consumer lease: means a lease that a lessor regularly engaged in the business of leasing or selling makes to a lessee who is an individual and who takes under the lease primarily for a personal, family or household purpose, if the total payments to be made under the lease contract, excluding payments for options to renew or buy, do not exceed twenty-five thousand dollars ($25,000). See Idaho Code 28-12-103
  • Consummation: means the time a consumer enters a lease-purchase agreement. See Idaho Code 28-36-102
  • Continuing commercial relationship: means any relationship in which the equipment dealer has been granted the right to sell or service equipment manufactured by supplier. See Idaho Code 28-24-102
  • Continuing garnishment: means a garnishment of wages of the judgment debtor that continues, subject to the limitations found in section 11-705, Idaho Code, until the debt is satisfied. See Idaho Code 11-701
  • Contract for sale: includes both a present sale of goods and a contract to sell goods at a future time. See Idaho Code 28-2-106
  • Conversion date: means the banking day next preceding the date on which money, in accordance with this chapter, is:
  • Idaho Code 10-1501
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. Source: OCC
  • Credit Score: A number, roughly between 300 and 800, that measures an individual's credit worthiness. The most well-known type of credit score is the FICO score. This score represents the answer from a mathematical formula that assigns numerical values to various pieces of information in your credit report. Source: OCC
  • Customer: means any person having an account with a bank or for whom a bank has agreed to collect items, including a bank that maintains an account at another bank;
  • Idaho Code 28-4-104
  • Dealer agreement: means a contract or agreement, either expressed or implied, whether oral or written, between a supplier and an equipment dealer, by which the equipment dealer is granted the right to sell, distribute or service the supplier's equipment, where there is a continuing commercial relationship between the supplier and the equipment dealer. See Idaho Code 28-24-102
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Delinquency: means unpaid support for a minor child or spouse which has accrued under an order. See Idaho Code 7-1202
  • Delivery order: means a record that contains an order to deliver goods directed to a warehouse, carrier, or other person that in the ordinary course of business issues warehouse receipts or bills of lading. See Idaho Code 28-7-102
  • Department: means the Idaho department of health and welfare. See Idaho Code 6-2603
  • Department: means the department of health and welfare. See Idaho Code 7-1202
  • Dependent: A person dependent for support upon another.
  • Disparagement: means the publication to a third party of a false factual statement; and
  • Idaho Code 6-2002
  • Disposable earnings: means that part of the earnings of any individual remaining after the deduction from those earnings of any amounts required by law to be withheld. See Idaho Code 11-701
  • Distribution proceeding: means a judicial or nonjudicial proceeding for the distribution of a fund in which one (1) or more foreign-money claims is asserted and includes an accounting, an assignment for the benefit of creditors, a foreclosure, the liquidation or rehabilitation of a corporation or other entity, and the distribution of an estate, trust or other fund. See Idaho Code 10-1501
  • Documentary draft: means a draft to be presented for acceptance or payment if specified documents, certificated securities (section 28-8-102) or instructions for uncertificated securities (section 28-8-102), or other certificates, statements, or the like are to be received by the drawee or other payor before acceptance or payment of the draft;
  • Idaho Code 28-4-104
  • Domicile: means the state of incorporation of a corporation and the state of the principal place of business of an unincorporated person. See Idaho Code 14-501
  • Donee: The recipient of a gift.
  • Draft: means a draft as defined in section 28-3-104 or an item, other than an instrument, that is an order;
  • Idaho Code 28-4-104
  • Drawee: means a person ordered in a draft to make payment;
  • Idaho Code 28-4-104
  • Earnings: means compensation paid or payable for personal services, whether denominated as wages, salary, commission, bonus or otherwise, and includes periodic payments pursuant to a pension or retirement program. See Idaho Code 11-701
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Emergency: means the occurrence or imminent threat of a condition threatening life or property which requires emergency assistance. See Idaho Code 6-2801
  • Emergency responder: means a person employed by or who is a bona fide member of a governmental entity of another state of the United States including, but not limited to, a legally organized law enforcement agency, a legally organized fire department or a licensed emergency medical service provider, and whose primary duty is to serve or protect the safety or life of any person or to protect property. See Idaho Code 6-2801
  • Employee: means a person who performs a service for wages or other remuneration. See Idaho Code 6-2103
  • Employer: includes an agent of an employer. See Idaho Code 6-2103
  • Engaged in sport shooting activities: means entering and exiting a sport shooting range, preparing to shoot, waiting to shoot, shooting and assisting another person in shooting. See Idaho Code 6-2701
  • Engages in an equine activity: means a person who rides, trains, drives or is a passenger upon an equine, whether mounted or unmounted, and does not mean a spectator at an equine activity or a person who participates in the equine activity but does not ride, train, drive or ride as a passenger upon an equine. See Idaho Code 6-1801
  • Equine: means a horse, pony, mule, donkey or hinny. See Idaho Code 6-1801
  • Equine activity: means :
  • Idaho Code 6-1801
  • Equine activity sponsor: means an individual, group or club, partnership or corporation, whether or not the sponsor is operating for profit or nonprofit, which sponsors, organizes or provides the facilities for an equine activity including, but not limited to, pony clubs, 4-H clubs, hunt clubs, riding clubs, school and college sponsored classes and programs, therapeutic riding programs, and operators, instructors and promoters of equine facilities including, but not limited to, stables, clubhouses, ponyride strings, fairs and arenas at which the activity is held. See Idaho Code 6-1801
  • Equine professional: means a person engaged for compensation in:
  • Idaho Code 6-1801
  • Equipment: means machines designed for or adapted and used for agriculture, horticulture, livestock and grazing and related industries but not exclusive to agricultural use. See Idaho Code 28-24-102
  • equipment dealership: means any person, partnership, corporation, association or other form of business enterprise, primarily engaged in the retail sale and/or service of equipment in this state, pursuant to any oral or written agreement for a definite or indefinite period of time in which there is a continuing commercial relationship in the marketing of the equipment or related services. See Idaho Code 28-24-102
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fault: means wrongful act, omission, breach or default. See Idaho Code 28-12-103
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. Source: OCC
  • Finance lease: means a lease with respect to which:
  • Idaho Code 28-12-103
  • Financial institution: means any state bank, national bank, trust company, savings and loan association, savings bank, federal savings and loan association, federal savings bank or credit union, as those terms are defined in title 26, Idaho Code, or any federal credit union organized under the federal credit union act, 12 U. See Idaho Code 11-701
  • Financial organization: means a savings and loan association, cooperative bank, building and loan association, investment company, or credit union. See Idaho Code 14-501
  • Fine art: means a painting, sculpture, drawing, work of graphic art, including an etching, lithograph, signed limited edition offset print, silk screen, or a work of graphic art of like nature; a work of calligraphy, photographs, original works in ceramics, wood, metals, glass, plastic, wax, stone or leather or a work in mixed media, including a collage, assemblage, or any combination of the art media mentioned in this subsection. See Idaho Code 28-11-101
  • Forbearance: A means of handling a delinquent loan. A
  • Foreign money: means money other than money of the United States of America. See Idaho Code 10-1501
  • Foreign-money claim: means a claim upon an obligation to pay, or a claim for recovery of a loss, expressed in or measured by a foreign money. See Idaho Code 10-1501
  • Garnishee: means a person or institution that is indebted to or is in possession of property, money or credits of a debtor whose property has been subjected to garnishment. See Idaho Code 11-701
  • Garnishment: means a judicial proceeding in which a creditor or potential creditor asks the court to order a third party who is indebted to, or is in possession of, property, money or credits of the debtor to turn over to the creditor any of the debtor’s property, money or credits held by that third party. See Idaho Code 11-701
  • Good cause: means failure by an equipment dealer to substantially comply with essential and reasonable requirements imposed upon the equipment dealer by the dealer agreement, provided, such requirements are not different from those requirements imposed on other similarly situated equipment dealers in the state either by their terms or in the manner of their enforcement. See Idaho Code 28-24-102
  • Good faith: means honesty in fact and the observance of reasonable commercial standards of fair dealing. See Idaho Code 28-7-102
  • Goods: means all things that are treated as movable for the purposes of a contract for storage or transportation. See Idaho Code 28-7-102
  • Goods: means all things that are movable at the time of identification to the lease contract, or are fixtures (section 28-12-309, Idaho Code), but the term does not include money, documents, instruments, accounts, chattel paper, general intangibles, or minerals or the like, including oil and gas, before extraction. See Idaho Code 28-12-103
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Holder: means a person, wherever organized or domiciled, who is:
  • Idaho Code 14-501
  • Homeowner: includes a subsequent purchaser of a residence from any homeowner. See Idaho Code 6-2502
  • Income: means any form of payment to an individual, regardless of source, including, but not limited to, wages, salary, commission, compensation as an independent contractor, worker’s compensation, disability, veteran’s annuity and retirement benefits, and any other payments made by any person, private entity, federal or state government, any unit of local government, school district or any entity created by a public act. See Idaho Code 7-1202
  • Industrial and construction equipment: means equipment used in building and maintaining structures and roads including, but not limited to, loaders, loader backhoes, wheel loaders, crawlers, graders and excavators. See Idaho Code 28-24-102
  • Inherent risks of agritourism activity: means those dangers or conditions that are an integral part of an agritourism activity including certain hazards, including surface and subsurface conditions, natural conditions of land, vegetation, waters, the behavior of wild or domestic animals and ordinary dangers of structures or equipment ordinarily used in farming and ranching operations. See Idaho Code 6-3003
  • Installment lease contract: means a lease contract that authorizes or requires the delivery of goods in separate lots to be separately accepted, even though the lease contract contains a clause "each delivery is a separate lease" or its equivalent. See Idaho Code 28-12-103
  • Insurance company: means an association, corporation, fraternal or mutual benefit organization, whether or not for profit, which is engaged in providing insurance coverage, including accident, burial, casualty, credit life, contract performance, dental, fidelity, fire, health, hospitalization, illness, life, including endowments and annuities, malpractice, marine, mortgage, surety, and wage protection insurance. See Idaho Code 14-501
  • Intangible property: includes :
  • Idaho Code 14-501
  • Inter vivos: Transfer of property from one living person to another living person.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Intestate: Dying without leaving a will.
  • Issuer: means a bailee that issues a document of title or, in the case of an unaccepted delivery order, the person that orders the possessor of goods to deliver. See Idaho Code 28-7-102
  • Item: means an instrument or a promise or order to pay money handled by a bank for collection or payment. See Idaho Code 28-4-104
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Last known address: means a description of the location of the apparent owner sufficient for the purpose of the delivery of mail. See Idaho Code 14-501
  • Law enforcement agency: means any policing agency of the state or of any political subdivision of the state. See Idaho Code 6-2603
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Lease: means a transfer of the right to possession and use of goods for a term in return for consideration, but a sale, including a sale on approval or a sale or return, or retention or creation of a security interest is not a lease. See Idaho Code 28-12-103
  • Lease agreement: means the bargain, with respect to the lease, of the lessor and the lessee in fact as found in their language or by implication from other circumstances including course of dealing or usage of trade or course of performance as provided in this chapter. See Idaho Code 28-12-103
  • Lease contract: means the total legal obligation that results from the lease agreement as affected by this chapter and any other applicable rules of law. See Idaho Code 28-12-103
  • Lease-purchase agreement: means an agreement by a lessor and a consumer for the use of personal property by a consumer primarily for personal, family or household purposes, for an initial period of four (4) months or less that is automatically renewable with each payment after the initial period, but does not obligate or require the consumer to continue leasing or using the property beyond the initial period, and that permits the consumer to become the owner of the property. See Idaho Code 28-36-102
  • Leasehold interest: means the interest of the lessor or the lessee under a lease contract. See Idaho Code 28-12-103
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Legatee: A beneficiary of a decedent
  • Lessee: means a person who acquires the right to possession and use of goods under a lease. See Idaho Code 28-12-103
  • Lessor: means a person who transfers the right to possession and use of goods under a lease. See Idaho Code 28-12-103
  • Lessor: means a person who regularly provides the use of property through lease-purchase agreements and to whom lease payments are initially payable on the face of the lease-purchase agreement. See Idaho Code 28-36-102
  • licensee: means a person licensed under this part and all persons required to be licensed under this part. See Idaho Code 28-46-401
  • Lien: means a charge against or interest in goods to secure payment of a debt or performance of an obligation, but the term does not include a security interest. See Idaho Code 28-12-103
  • Lineal descendant: Direct descendant of the same ancestors.
  • Lot: means a parcel or a single article that is the subject matter of a separate lease or delivery, whether or not it is sufficient to perform the lease contract. See Idaho Code 28-12-103
  • Magistrate judges: Judicial officers who assist U.S. district judges in getting cases ready for trial, who may decide some criminal and civil trials when both parties agree to have the case heard by a magistrate judge instead of a judge.
  • Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
  • mental health professional: means :
  • (1)  A physician licensed pursuant to chapter 18, title 54, Idaho Code;