reglab/housing_qa huggingface dataset:
ID Code § 14-512 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-512 - PROPERTY HELD BY AGENTS AND FIDUCIARIES.

14-512. PROPERTY HELD BY AGENTS AND FIDUCIARIES. (1) Intangible property and any income or increment derived therefrom held in a fiduciary capacity for the benefit of another person is presumed abandoned unless the owner, within five (5) years after it has become payable or distributable, has increased or decreased the principal, accepted payment of principal or income, or communicated concerning the property. (2) Amounts due and payable from property in an individual retirement account, defined benefit plan, or other account or plan that is qualified for tax deferral under the income tax laws of the United States, is presumed abandoned three (3) years after the earlier of the date of the required distribution as stated in the documents governing the account or plan, or the date, if determinable by the holder, specified in the income tax law of the United States by which distribution of the property must begin in order to avoid a tax penalty, but excluding property in any such account or plan if the documents governing the account or plan provide a method for the treatment of the account balance of an account holder or plan participant or beneficiary who cannot be located. (3) For the purposes of this section, a person who holds property as an agent for a business association is deemed to hold the property in a fiduciary capacity for that business association alone, unless the agreement between him and the business association provides otherwise. (4) For the purposes of this chapter, a person who is deemed to hold property in a fiduciary capacity for a business association alone is the holder of the property only insofar as the interest of the business association in the property is concerned, and the business association is the holder of the property insofar as the interest of any other person in the property is concerned.  History: [14-512, added 1983, ch. 209, sec. 2, p. 571; am. 1997, ch. 399, sec. 6, p. 1266; am. 2002, ch. 152, sec. 3, p. 445.]
ID Code § 14-513 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-513 - PROPERTY HELD BY COURTS AND PUBLIC AGENCIES.

14-513. PROPERTY HELD BY COURTS AND PUBLIC AGENCIES. (1) Intangible property held for the owner by a court, state or other government, governmental subdivision or agency, public corporation, or public authority which remains unclaimed by the owner for more than one (1) year after becoming payable or distributable is presumed abandoned. (2) If witness and juror fees or mileage payments are not claimed by the owner within one (1) year of the date of issuance of a check or warrant, the fees or mileage payments shall remain the property of the county and shall be remitted to the district court fund.  History: [14-513, added 1983, ch. 209, sec. 2, p. 572; am. 1992, ch. 38, sec. 1, p. 136.]
ID Code § 14-514 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-514 - GIFT CERTIFICATES AND CREDIT MEMOS.

14-514. GIFT CERTIFICATES AND CREDIT MEMOS. (1) A gift certificate without an expiration date prominently displayed on its face or a credit memo issued in the ordinary course of an issuer’s business which remains unclaimed by the owner for more than five (5) years after becoming payable or distributable is presumed abandoned. (2) In the case of a gift certificate without an expiration date prominently displayed on its face, the amount presumed abandoned is the price paid by the purchaser for the gift certificate. In the case of a credit memo, the amount presumed abandoned is the amount credited to the recipient of the memo.  History: [14-514, added 1983, ch. 209, sec. 2, p. 572; am. 1997, ch. 399, sec. 7, p. 1267.]
ID Code § 14-515 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-515 - WAGES.

14-515. WAGES. Unpaid wages, including wages represented by unpresented payroll checks, owing in the ordinary course of the holder’s business which remain unclaimed by the owner for more than one (1) year after becoming payable are presumed abandoned.  History: [14-515, added 1983, ch. 209, sec. 2, p. 572.]
ID Code § 14-516 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-516 - CONTENTS OF SAFE DEPOSIT BOX OR OTHER SAFEKEEPING REPOSITORY.

14-516. CONTENTS OF SAFE DEPOSIT BOX OR OTHER SAFEKEEPING REPOSITORY. All tangible and intangible property held in a safe deposit box or any other safekeeping repository in this state in the ordinary course of the holder’s business and proceeds resulting from the sale of the property permitted by other law, which remain unclaimed by the owner for more than five (5) years after the lease or rental period on the box or other repository has expired, are presumed abandoned.  History: [14-516, added 1983, ch. 209, sec. 2, p. 572; am. 2002, ch. 152, sec. 4, p. 446.]
ID Code § 14-518 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-518 - NOTICE AND PUBLICATION OF LISTS OF ABANDONED PROPERTY.

14-518. NOTICE AND PUBLICATION OF LISTS OF ABANDONED PROPERTY. (1) The administrator shall establish, maintain and update at least quarterly a current list of all reported owners of abandoned property on a website that is connected to or that may be accessed from the website maintained by the state treasurer. At least one (1) week before each quarterly website posting of such list, the administrator shall publish a notice in the official newspaper of each Idaho county stating when and where the quarterly website listing of Idaho abandoned property will be accessible to citizens. Provided however, the names and addresses of owners located in a state which will receive the accounts because of reciprocal agreements as permitted by section 14-535, Idaho Code, need not be listed. (2) The list maintained by the administrator must contain: (a) The names, in alphabetical order, of persons listed in any report of abandoned property filed with the administrator and entitled to notice; (b) A statement that information concerning the property may be obtained by any person possessing an interest in the property by addressing an inquiry to the administrator; and (c) A statement that the property is in the custody of the administrator and all claims must be directed to the administrator. (3) The administrator is not required to list any items of less than one hundred dollars ($100) unless the administrator considers the inclusion of such property in the list to be in the public interest. (4) This section is not applicable to sums payable on traveler’s checks, money orders, and other written instruments presumed abandoned under section 14-504, Idaho Code. (5) The administrator may undertake other public outreach efforts to: (a) Inform owners of abandoned property of the location and process for retrieving such property, including participation in public events, placement of media advertisements, and publication and distribution of brochures or flyers; and (b) Educate holders of property on the requirements of this chapter.  History: [14-518, added 1983, ch. 209, sec. 2, p. 573; am. 1987, ch. 10, sec. 1, p. 14; am. 1988, ch. 282, sec. 1, p. 915; am. 1991, ch. 62, sec. 2, p. 155; am. 1997, ch. 399, sec. 9, p. 1269; am. 2002, ch. 34, sec. 1, p. 65; am. 2004, ch. 29, sec. 2, p. 51; am. 2005, ch. 36, sec. 1, p. 156; am. 2010, ch. 202, sec. 2, p. 437; am. 2014, ch. 167, sec. 1, p. 470.]
ID Code § 14-519 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-519 - PAYMENT OR DELIVERY OF ABANDONED PROPERTY.

14-519. PAYMENT OR DELIVERY OF ABANDONED PROPERTY. (1) Except as otherwise provided in this section, and subsection (2) of section 14-508, Idaho Code, a person who is required to file a report under section 14-517, Idaho Code, shall pay or deliver to the administrator all abandoned property together with the report required under section 14-517, Idaho Code. (2) If the owner establishes the right to receive the abandoned property to the satisfaction of the holder before the property has been delivered or it appears that for some other reason the presumption of abandonment is erroneous, the holder need not pay or deliver the property to the administrator, and the property will no longer be presumed abandoned. (3) The holder of an interest under section 14-510, Idaho Code, shall deliver a duplicate certificate or other evidence of ownership if the holder does not issue certificates of ownership to the administrator. Upon delivery of a duplicate certificate to the administrator, the holder and any transfer agent, registrar, or other person acting for or on behalf of a holder in executing or delivering the duplicate certificate is relieved of all liability of every kind in accordance with the provisions of section 14-520, Idaho Code, to every person, including any person acquiring the original certificate or the duplicate of the certificate issued to the administrator, for any losses or damages resulting to any person by the issuance and delivery to the administrator of the duplicate certificate.  History: [14-519, added 1983, ch. 209, sec. 2, p. 574; am. 1992, ch. 21, sec. 3, p. 68; am. 1997, ch. 399, sec. 10, p. 1269.]
ID Code § 14-521 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-521 - CREDITING OF DIVIDENDS, INTEREST, OR INCREMENTS TO OWNER’S ACCOUNT.

14-521. CREDITING OF DIVIDENDS, INTEREST, OR INCREMENTS TO OWNER’S ACCOUNT. Whenever property other than money is paid or delivered to the administrator under this chapter, the owner is entitled to receive from the administrator any dividends, interest, or other increments realized or accruing on the property at or before liquidation or conversion thereof into money.  History: [14-521, added 1983, ch. 209, sec. 2, p. 576.]
ID Code § 14-522 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-522 - PUBLIC SALE OF ABANDONED PROPERTY.

14-522. PUBLIC SALE OF ABANDONED PROPERTY. (1) The administrator may, within three (3) years after the receipt of abandoned property, sell it to the highest bidder at public sale in whatever city affords, in the judgment of the administrator, the most favorable market for the property involved. The administrator may decline the highest bid and reoffer the property for sale if in the judgment of the administrator, the bid is insufficient. If in the judgment of the administrator, the probable cost of sale exceeds the value of the property, it need not be offered for sale. Any sale held under this section must be preceded by a single publication of notice, at least three (3) weeks in advance of sale, in a newspaper of general circulation in the county in which the property is to be sold. (2) Securities listed on an established stock exchange must be sold at prices prevailing at the time of sale on the exchange. Other securities may be sold over the counter at prices prevailing at the time of sale or by any other method the administrator considers advisable. (3) A person making a claim under this chapter is entitled to receive either the securities delivered to the administrator by the holder, if they still remain in the hands of the administrator, or the proceeds received from the sale, less any amounts deducted pursuant to section 14-523(4), Idaho Code, but no person has any claim under this chapter against the state, the holder, any transfer agent, registrar, or other person acting for or on behalf of a holder for any appreciation in the value of the property occurring after delivery by the holder to the administrator. (4) The purchaser of property at any sale conducted by the administrator pursuant to this chapter takes the property free of all claims of the owner or previous holder thereof and of all persons claiming through or under them. The administrator shall execute all documents necessary to complete the transfer of ownership.  History: [14-522, added 1983, ch. 209, sec. 2, p. 576; am. 2007, ch. 97, sec. 2, p. 280; am. 2010, ch. 15, sec. 3, p. 19; am. 2012, ch. 215, sec. 2, p. 585.]
ID Code § 14-525 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-525 - CLAIM OF ANOTHER STATE TO RECOVER PROPERTY — PROCEDURE.

14-525. CLAIM OF ANOTHER STATE TO RECOVER PROPERTY — PROCEDURE. (1) At any time after property has been paid or delivered to the administrator under this chapter, another state may recover the property if: (a) The property was subjected to custody by this state because the records of the holder did not reflect the last known address of the apparent owner when the property was presumed abandoned under this chapter, and the other state establishes that the last known address of the apparent owner or other person entitled to the property was in that state and, under the laws of that state, the property escheated to or was subject to a claim of abandonment by that state; (b) The last known address of the apparent owner or other person entitled to the property, as reflected by the records of the holder, is in the other state and under the laws of that state the property has escheated to or become subject to a claim of abandonment by that state; (c) The records of the holder were erroneous in that they did not accurately reflect the actual owner of the property and the last known address of the actual owner is in the other state and under the laws of that state the property escheated to or was subject to a claim of abandonment by that state; (d) The property was subjected to custody by this state under section 14-503(3)(b), Idaho Code, and under the laws of the state of domicile of the holder the property has escheated to or become subject to a claim of abandonment by that state; or (e) The property is the sum payable on a travelers check, money order, or other similar instrument that was subjected to custody by this state under section 14-504, Idaho Code, and the instrument was purchased in the other state, and under the laws of that state the property escheated to or became subject to a claim of abandonment by that state. (2) The claim of another state to recover escheated or abandoned property must be presented in a form prescribed by the administrator, who shall decide the claim within ninety (90) days after it is presented. The administrator shall allow the claim if he determines that the other state is entitled to the abandoned property under subsection (1) of this section. (3) The administrator shall require a state, before recovering property under this section, to agree to indemnify this state and its officers and employees against any liability on a claim for the property.  History: [14-525, added 1983, ch. 209, sec. 2, p. 578; am. 2011, ch. 275, sec. 2, p. 748.]
ID Code § 14-526 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-526 - ACTION TO ESTABLISH CLAIM.

14-526. ACTION TO ESTABLISH CLAIM. A person aggrieved by a denial of a claim by the administrator or whose claim has not been acted upon within the time provided in subsection (2) of section 14-524, Idaho Code, may obtain a redetermination as provided in section 63-3045, Idaho Code, by filing a written protest with the administrator within sixty-three (63) days after the denial was mailed or after the time period for issuing the denial has lapsed. Judicial review of any redetermination shall be as provided in section 63-3049, Idaho Code.  History: [14-526, added 1983, ch. 209, sec. 2, p. 579; am. 2003, ch. 11, sec. 2, p. 29.]
ID Code § 14-527 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-527 - ELECTION TO TAKE PAYMENT OR DELIVERY.

14-527. ELECTION TO TAKE PAYMENT OR DELIVERY. (1) The administrator may decline to receive any property reported under the provisions of this chapter which it considers to have a value less than the expense of giving notice and of sale. If the administrator elects not to receive custody of the property, the holder shall be notified within one hundred twenty (120) days after filing the report required under section 14-517, Idaho Code. (2) A holder, with the written consent of the administrator and upon conditions and terms prescribed by him, may report and deliver property before the property is presumed abandoned. Property delivered under this subsection must be held by the administrator and is not presumed abandoned until such time as it otherwise would be presumed abandoned under this chapter.  History: [14-527, added 1983, ch. 209, sec. 2, p. 579.]
ID Code § 14-528 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-528 - DESTRUCTION OR DISPOSITION OF PROPERTY HAVING INSUBSTANTIAL COMMERCIAL VALUE — IMMUNITY FROM LIABILITY.

14-528. DESTRUCTION OR DISPOSITION OF PROPERTY HAVING INSUBSTANTIAL COMMERCIAL VALUE — IMMUNITY FROM LIABILITY. If the administrator determines after investigation that any delivered property has insubstantial commercial value, the administrator may destroy or otherwise dispose of the property at any time. No action or proceeding may be maintained against the state or any officer or against the holder for or on account of any action taken by the administrator pursuant to this section.  History: [14-528, added 1983, ch. 209, sec. 2, p. 579.]
ID Code § 14-529 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-529 - PERIODS OF LIMITATION.

14-529. PERIODS OF LIMITATION. (1) The expiration, before or after the effective date of this act, of any period of time specified by contract, statute, or court order, during which a claim for money or property can be made or during which an action or proceeding may be commenced or enforced to obtain payment of a claim for money or to recover property, does not prevent the money or property from being presumed abandoned or affect any duty to file a report or to pay or deliver abandoned property to the administrator as required in this chapter except as provided in subsection (2) of this section. (2) Where a holder has filed a report as required by section 14-517, Idaho Code, the administrator may commence any action or proceeding with respect to any duty of a holder to report and deliver unclaimed property under this act within three (3) years after the time for the filing of a report concerning the property as required by section 14-517, Idaho Code. (3) Where a holder violates section 14-517, Idaho Code, by failing to file a report, the administrator may commence any action or proceeding with respect to any duty of a holder to report and deliver unclaimed property under this act within seven (7) years after the time for the filing of a report concerning the property as required by section 14-517, Idaho Code.  History: [14-529, added 1983, ch. 209, sec. 2, p. 579; am. 1992, ch. 21, sec. 4, p. 69; am. 1997, ch. 399, sec. 13, p. 1272.]
ID Code § 14-530 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-530 - REQUESTS FOR REPORTS AND EXAMINATION OF RECORDS.

14-530. REQUESTS FOR REPORTS AND EXAMINATION OF RECORDS. (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 administrator, at reasonable times and upon reasonable notice, may examine the records of any person to determine whether the person has complied with the provisions of this chapter. The administrator may conduct the examination even if the person believes it is not in possession of any property reportable or deliverable under the provisions of this chapter. (3) If a person is treated under section 14-512, Idaho Code, as the holder of the property only insofar as the interest of the business association in the property is concerned, the administrator, pursuant to subsection (2) of this section, may examine the records of the person if the administrator has given the notice required by subsection (2) to both the person and the business association at least ninety (90) days before the examination. (4) If a holder fails to maintain the records required by section 14-531, Idaho Code, and the records of the holder available for the periods subject to this chapter and insufficient to permit the preparation of a report, the administrator may require the holder to report and pay such amounts as may reasonably be estimated from any available records.  History: [14-530, added 1983, ch. 209, sec. 2, p. 580; am. 1997, ch. 399, sec. 14, p. 1272.]
ID Code § 14-531 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-531 - RETENTION OF RECORDS.

14-531. RETENTION OF RECORDS. (1) Every holder of unclaimed property under this chapter as to any property for which it has obtained the last known address of the owner, shall maintain a record of the name and last known address of the owner for seven (7) years after the year in which the property becomes unclaimed, except to the extent that a shorter time as provided in subsection (2) of this section or by rule of the administrator. (2) Any business association that sells in this state its travelers checks, money orders, or other similar written instruments, other than third-party bank checks on which the business association is directly liable, or that provides such instruments to others for sale in this state, shall maintain a record of those instruments while they remain outstanding, indicating the state and date of issue for three (3) years after the year in which the property becomes unclaimed.  History: [14-531, added 1983, ch. 209, sec. 2, p. 580; am. 1997, ch. 399, sec. 15, p. 1273.]
ID Code § 14-532 (2021)
2021 Idaho Code|Title 14 - ESTATES OF DECEDENTS|Chapter 5 - UNCLAIMED PROPERTY LAW|Section 14-532 - ENFORCEMENT — ACTIONS TO ENFORCE UNCLAIMED PROPERTY LAW — ADMINISTRATIVE RULES.

14-532. ENFORCEMENT — ACTIONS TO ENFORCE UNCLAIMED PROPERTY LAW — ADMINISTRATIVE RULES. (1) The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3038, 63-3039, and 63-3042 through 63-3065A, Idaho Code, but excluding section 63-3045(7), Idaho Code, shall apply and be available to the state treasurer for enforcement of the provisions of this chapter and collection of any property required to be transferred shall be treated in the same manner as taxes due the state of Idaho, and wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement of this chapter, be described as unclaimed property liens and proceedings. (2) The powers and duties held by the state tax commission on June 30, 2010, pursuant to the provisions of subsection (1) of this section, shall for the purposes of this chapter and for the administration of the unclaimed property be deemed to be powers and duties of the state treasurer on and after July 1, 2010. (3) The administrative rules of the state tax commission in effect on June 30, 2010, for administering the provisions of this chapter shall remain in force and effect as if promulgated by the state treasurer until new rules are promulgated by the state treasurer and become effective pursuant to the provisions of section 67-5224, Idaho Code, at which time rules promulgated by the state tax commission shall be deemed repealed. The state treasurer shall have the power to promulgate administrative rules to implement the provisions of this chapter in compliance with chapter 52, title 67, Idaho Code.  History: [14-532, added 1983, ch. 209, sec. 2, p. 580; am. 2008, ch. 11, sec. 1, p. 16; am. 2010, ch. 202, sec. 4, p. 439; am. 2017, ch. 19, sec. 3, p. 35.]