reglab/housing_qa huggingface dataset:
ID Code § 53-403 (2021)
2021 Idaho Code|Title 53 - PARTNERSHIP|Chapter 4 - MINING PARTNERSHIP|Section 53-403 - SHARING PROFITS AND LOSSES.

53-403. SHARING PROFITS AND LOSSES. A member of a mining partnership shares in the profits and losses thereof in the proportion which the interest or share he owns in the mine, bears to the whole partnership capital or whole number of shares.  History: [(53-403)R.S., sec. 3302; reen. R.C. & C.L., sec. 3363; C.S., sec. 5858; I.C.A., sec. 52-403.]
ID Code § 53-404 (2021)
2021 Idaho Code|Title 53 - PARTNERSHIP|Chapter 4 - MINING PARTNERSHIP|Section 53-404 - LIEN OF PARTNERS AND CREDITORS.

53-404. LIEN OF PARTNERS AND CREDITORS. Each member of a mining partnership has a lien on the partnership property for the debts due to the creditors thereof, and for money advanced by him for its use. A lien exists in favor of the creditors notwithstanding there is an agreement among the partners that it must not.  History: [(53-404) R.S., sec. 3303; reen. R.C. & C.L., sec. 3364; C.S., sec. 5859; I.C.A., sec. 52-404.]
ID Code § 53-405 (2021)
2021 Idaho Code|Title 53 - PARTNERSHIP|Chapter 4 - MINING PARTNERSHIP|Section 53-405 - MINE PARTNERSHIP PROPERTY.

53-405. MINE PARTNERSHIP PROPERTY. The mining ground owned and worked by partners in mining, whether purchased with partnership funds or not, is partnership property.  History: [(53-405) R.S., sec. 3304; reen. R.C. & C.L., sec. 3365; C.S., sec. 5860; I.C.A., sec. 52-405.]
ID Code § 53-406 (2021)
2021 Idaho Code|Title 53 - PARTNERSHIP|Chapter 4 - MINING PARTNERSHIP|Section 53-406 - SALE OF INTEREST BY PARTNER.

53-406. SALE OF INTEREST BY PARTNER. One of the partners in a mining partnership may convey his interest in the mine and business without dissolving the partnership. The purchaser, from the date of his purchase, becomes a member of the partnership.  History: [(53-406) R.S., sec. 3305; reen. R.C. & C.L., sec. 3366; C.S., sec. 5861; I.C.A., sec. 52-406.]
ID Code § 53-407 (2021)
2021 Idaho Code|Title 53 - PARTNERSHIP|Chapter 4 - MINING PARTNERSHIP|Section 53-407 - LIABILITY OF PURCHASER FOR PARTNERS’ LIENS FOR DEBTS AND ADVANCEMENTS.

53-407. LIABILITY OF PURCHASER FOR PARTNERS’ LIENS FOR DEBTS AND ADVANCEMENTS. A purchaser of an interest in the mining ground of a mining partnership takes it subject to the liens existing in favor of the partners for debts due all creditors thereof, or advances made for the benefit of the partnership unless he purchased in good faith, for a valuable consideration, without notice of such lien.  History: [(53-407) R.S., sec. 3306; reen. R.C. & C.L., sec. 3367; C.S., sec. 5862; I.C.A., sec. 52-407.]
ID Code § 53-408 (2021)
2021 Idaho Code|Title 53 - PARTNERSHIP|Chapter 4 - MINING PARTNERSHIP|Section 53-408 - LIABILITY OF PURCHASER FOR LIENS RESULTING FROM RELATION OF PARTNERS TO EACH OTHER.

53-408. LIABILITY OF PURCHASER FOR LIENS RESULTING FROM RELATION OF PARTNERS TO EACH OTHER. A purchaser of the interest of a partner in a mine when the partnership is engaged in working it, takes with notice of all liens resulting from the relation of the partners to each other and to the creditors of the partnership.  History: [(53-408) R.S., sec. 3307; reen. R.C. & C.L., sec. 3368; C.S., sec. 5863; I.C.A., sec. 52-408.]
ID Code § 53-409 (2021)
2021 Idaho Code|Title 53 - PARTNERSHIP|Chapter 4 - MINING PARTNERSHIP|Section 53-409 - MEMBERS CANNOT BIND PARTNERSHIP.

53-409. MEMBERS CANNOT BIND PARTNERSHIP. No member of a mining partnership or other agent or manager thereof can, by a contract in writing, bind the partnership except by express authority derived from the members thereof.  History: [(53-409) R.S., sec. 3308; reen. R.C. & C.L., sec. 3369; C.S., sec. 5864; I.C.A., sec. 52-409.]
ID Code § 53-410 (2021)
2021 Idaho Code|Title 53 - PARTNERSHIP|Chapter 4 - MINING PARTNERSHIP|Section 53-410 - MAJORITY OF SHARES GOVERNS.

53-410. MAJORITY OF SHARES GOVERNS. The decision of the members, owning a majority of the shares or interests in a mining partnership, binds it in the conduct of its business.  History: [(53-410) R.S., sec. 3309; reen. R.C. & C.L., sec. 3370; C.S., sec. 5865; I.C.A., sec. 52-410.]
ID Code § 53-411 (2021)
2021 Idaho Code|Title 53 - PARTNERSHIP|Chapter 4 - MINING PARTNERSHIP|Section 53-411 - PARTNERSHIP CONTRACTS MAY BE RECORDED.

53-411. PARTNERSHIP CONTRACTS MAY BE RECORDED. Written contracts relating to prospecting or mining, or the formation of copartnership for that purpose, when signed by the parties thereto and indorsed by at least one witness, may be recorded in the office of the county recorder of the county wherein it is proposed to prosecute the business of said copartnership, or where the property affected by such contract is situated.  History: [(53-411) 1899, p. 366, sec. 1; reen. R.C. & C.L., sec. 3371; C.S., sec. 5866; I.C.A., sec. 52-411.]
ID Code § 53-412 (2021)
2021 Idaho Code|Title 53 - PARTNERSHIP|Chapter 4 - MINING PARTNERSHIP|Section 53-412 - RECORD CONSTRUCTIVE NOTICE.

53-412. RECORD CONSTRUCTIVE NOTICE. Such record shall be constructive notice to all persons of the matters contained in such contract or copartnership agreement.  History: [(53-412) 1899, p. 366, sec. 2; reen. R.C. & C.L., sec. 3372; C.S., sec. 5867; I.C.A., sec. 52-412.]
ID Code § 54-101 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 1 - ABSTRACTERS OF TITLE|Section 54-101 - ABSTRACTERS TO GIVE BOND.

54-101. ABSTRACTERS TO GIVE BOND. It shall be a misdemeanor for any person or persons to engage in the business of compiling abstracts of title to real estate in the state of Idaho, and demand and receive pay for the same, without first filing in the office of the county recorder of the county in which such business is conducted, a surety bond to the state of Idaho, in the penal sum of $10,000, with a surety company authorized to do such business in Idaho as security conditioned for the payment by such abstracters of any or all damages that may accrue to any party or parties, by reason of any error, deficiency or mistake in any abstract or certificate of title, made and issued by such person or persons.  History: [(54-101) 1897, p. 92, sec. 1; reen. 1899, p. 314, sec. 1; am. 1909, p. 456, sec. 1; reen. R.C. & C.L., sec. 1411; C.S., sec. 2262; I.C.A., sec. 53-101; am. 1939, ch. 148, sec. 1, p. 265.]
ID Code § 54-102 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 1 - ABSTRACTERS OF TITLE|Section 54-102 - CERTIFICATE OF ABSTRACTER — EFFECT.

54-102. CERTIFICATE OF ABSTRACTER — EFFECT. When any abstracter shall have duly filed his bond as above provided, he shall be entitled to receive a certificate from such county recorder that said bond has been by him duly approved and filed for record, which certificate shall be valid so long as such abstracter shall maintain his surety upon the bonds as herein provided for unimpaired, and the possession of such valid certificate at the date of issuance of any abstract, policy of title insurance, or title report, shall entitle such abstract of title, policy of title insurance, or title report to real estate, certified to or countersigned and issued by such abstracter, to be received in all courts as prima facie evidence of the existence of the record of deeds, mortgages and other instruments, conveyances, or liens, affecting the real estate mentioned in such abstract, policy of title insurance, or title report, and that such record is as described in said abstract of title, policy of title insurance or title report.  History: [(54-102) 1897, p. 92, sec. 3; reen. 1899, p. 314, sec. 3; reen. R.C. & C.L., sec. 1412; C.S., sec. 2263; I.C.A., sec. 53-102; am. 1939, ch. 148, sec. 2, p. 265; am. 1963, ch. 202, sec. 1, p. 591.]
ID Code § 54-103 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 1 - ABSTRACTERS OF TITLE|Section 54-103 - USE OF ABSTRACT, TITLE INSURANCE POLICY OR TITLE REPORT AS EVIDENCE — SERVICE OF COPY.

54-103. USE OF ABSTRACT, TITLE INSURANCE POLICY OR TITLE REPORT AS EVIDENCE — SERVICE OF COPY. Any party to a civil action, who may desire to use in evidence at the trial thereof, any abstract of title, policy of title insurance or title report issued by a duly qualified title insurance company in Idaho, to real estate as herein provided, shall furnish to the opposing party or his attorneys a copy of such abstract, title policy or title report at least three (3) days before the trial of said action, and in case such real estate be not in the county where such trial is to take place, then such copy shall be furnished to the opposing party or his attorney, in time to allow a sufficient number of days for such opposing party to proceed, by the usual route of travel, to the county seat of the county where such real estate may be situated and return to the place of trial, in addition to the three (3) days for preparation above provided for.  History: [(54-103) 1897, p. 92, sec. 4; reen. 1899, p. 314, sec. 4; am. R.C., sec. 1413; reen. C.L., sec. 1413; C.S., sec. 2264; I.C.A., 53-103; am. 1963, ch. 202, sec. 2, p. 591.]
ID Code § 54-104 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 1 - ABSTRACTERS OF TITLE|Section 54-104 - DURATION OF BOND — ADDITIONAL SECURITY.

54-104. DURATION OF BOND — ADDITIONAL SECURITY. The bond herein provided for may run during the continuance of said person or persons in said abstract business, not to exceed five (5) years, and the district judge of the district where the bond herein provided for may be filed may, at any time upon complaint of any owner of real estate in his county, require such abstracter, upon ten (10) days’ notice, to give additional security upon said bond, and show cause why the same should not be declared invalid, and the certificate thereof recalled and annulled, and if within such time the additional security, to be approved by said district judge, be not furnished, and there is no sufficient reason to show to the judge why the same should not be required, the said bond shall be declared invalid, and the certificate thereof recalled and cancelled.  History: [(54-104) 1897, p. 92, sec. 5; reen. 1899, p. 314, sec. 5; reen. R.C. & C.L., sec. 1414; C.S., sec. 2265; I.C.A., sec. 53-104; am. 1939, ch. 148, sec. 3, p. 265.]
ID Code § 54-105 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 1 - ABSTRACTERS OF TITLE|Section 54-105 - REGISTER OF ABSTRACTERS — FEE FOR CERTIFICATE.

54-105. REGISTER OF ABSTRACTERS — FEE FOR CERTIFICATE. The county recorder shall be provided with a suitable register, for entering and registering the names of all abstracters who qualify and receive a certificate, and shall be entitled to a fee of two dollars ($2.00) for each and every certificate so issued.  History: [(54-105) 1897, p. 92, sec. 2; reen. 1899, p. 314, sec. 2; reen. R.C. & C.L., sec. 1416; C.S., sec. 2267; I.C.A., sec. 53-106; am. 1939, ch. 148, sec. 4, p. 265.]
ID Code § 54-201 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-201 - SHORT TITLE.

54-201. SHORT TITLE. This chapter shall be known and may be cited as "The Idaho Accountancy Act."  History: [54-201, added 1974, ch. 263, sec. 2, p. 1686; am. 1976, ch. 267, sec. 1, p. 895; am. 2002, ch. 92, sec. 1, p. 234.]
ID Code § 54-202 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-202 - LEGISLATIVE INTENT.

54-202. LEGISLATIVE INTENT. It is the policy of this state, and the purpose of this chapter, to promote the reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial and governmental enterprises. The public interest requires that persons professing special competence in accountancy or offering assurance as to the reliability or fairness of presentation of such information shall have demonstrated their qualifications to do so, and that persons who have not demonstrated and maintained such qualifications shall not be permitted to hold themselves out as having special competence or to offer such assurance; that the conduct of persons licensed as having special competence in accountancy be regulated in all aspects of their professional work; that a public authority competent to prescribe and assess the qualifications and to regulate the conduct of licensees be established; and that the use of titles that have a capacity or tendency to deceive the public as to the status or competence of the persons using such titles be prohibited.  History: [54-202, added 1993, ch. 239, sec. 2, p. 826; am. 2002, ch. 92, sec. 2, p. 234.]
ID Code § 54-203 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-203 - BOARD CREATED — MEMBERSHIP — APPOINTMENT — VACANCIES.

54-203. BOARD CREATED — MEMBERSHIP — APPOINTMENT — VACANCIES. There is hereby created in the department of self-governing agencies a board of accountancy in and for the state of Idaho, to be known as the Idaho state board of accountancy. The board shall consist of seven (7) members, all of whom shall be residents of this state, appointed by the governor, five (5) of whom shall hold current certified public accountant licenses issued under the laws of this state, one (1) who shall be either a licensed public accountant or certified public accountant and one (1) public member not licensed under this chapter who has professional or practical experience in the use of accounting services and financial statements. Board members shall be appointed for terms of five (5) years to commence on the first day of September and shall serve at the pleasure of the governor. Board members shall continue in office with their terms expiring on August 31 of each member’s final year. Whenever the term for a member of the board expires or becomes vacant for any cause, the governor may consider recommendations for appointment to the board from the Idaho society of certified public accountants, the Idaho association of public accountants and from any individual residing in this state. Vacancies occurring during the term shall be filled by appointment by the governor for the unexpired term. Upon expiration of the term of office, a member shall continue to serve until a successor shall have been appointed and shall have qualified.  History: [54-203, added 1993, ch. 239, sec. 33, p. 844; am. 2002, ch. 92, sec. 3, p. 234; am. 2016, ch. 340, sec. 2, p. 932.]
ID Code § 54-205 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-205 - MEETINGS — COMPENSATION.

54-205. MEETINGS — COMPENSATION. The board shall have its principal office in Ada county. Four (4) members of the board shall constitute a quorum, a majority of whom may act. The board shall meet no less than three (3) times each year; provided, however, special meetings may be called at any time during the year after notice to all members of the board of such special meetings. The board shall elect annually a chair, a vice chair, a secretary and a treasurer from its members. The offices of secretary and treasurer may be in the same person. The members of the board shall be compensated as provided by section 59-509(i), Idaho Code.  History: [54-205, added 1974, ch. 263, sec. 2, p. 1686; am. 1976, ch. 267, sec. 5, p. 899; am. 1980, ch. 247, sec. 49, p. 617; am. 1993, ch. 239, sec. 4, p. 829; am. 1994, ch. 49, sec. 2, p. 84; am. 2001, ch. 183, sec. 21, p. 634; am. 2021, ch. 221, sec. 2, p. 609.]
ID Code § 54-207 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-207 - LICENSE — APPLICATION.

54-207. LICENSE — APPLICATION. (1) Any person desiring a certificate and license shall make a written application for such certificate and license to the board, upon forms to be prescribed and furnished by the board. Such application shall be filed and shall be accompanied by such fee as may be required by rules of the board. (2) In addition to meeting the qualifications provided elsewhere in this chapter, before a certificate and license may be issued, a person desiring to receive a certificate and license shall have satisfactorily completed a minimum of one hundred fifty (150) semester hours, or two hundred twenty-five (225) quarter hours, of college education, with a concentration in accounting, auditing and business, including a baccalaureate or higher degree at a college or university acceptable to the board, as established by rule. Satisfactory evidence in the form of an official transcript received directly from the school registrar indicating the credits and degree received shall be presented to the board to demonstrate successful completion of these education requirements. (3) The board may adopt rules allowing persons who met the education requirements of section 54-208, Idaho Code, when they first sat for the examination to become licensed even though they do not meet the education requirements of this section.  History: [54-207, added 1974, ch. 263, sec. 2, p. 1686; am. 1994, ch. 49, sec. 3, p. 84; am. 2002, ch. 92, sec. 6, p. 240.]
ID Code § 54-208 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-208 - EXAMINATION — EDUCATION — QUALIFICATIONS.

54-208. EXAMINATION — EDUCATION — QUALIFICATIONS. (1) An applicant for admission to examination as a certified public accountant shall: (a) Be eighteen (18) years of age or older; (b) Be of good moral character; (c) Be a resident, have been a resident, or intend to immediately become a resident of the state of Idaho; (d) Be approved by the board for admission to the examination; and (e) Provide satisfactory evidence in the form of an official transcript received directly from the school registrar indicating successful completion of a baccalaureate degree or its equivalent, the required credits and courses to be prescribed by the rules of the board. (2) The examination required to be passed as a condition to granting a certificate shall test the applicant’s knowledge of the subjects of accounting and auditing, and such other related subjects as the board may specify by rule, including, but not limited to, business law and taxation. The time for holding such examination shall be determined by the board and may be changed from time to time. The board shall prescribe by rule the methods of applying for and conducting the examination, including methods for grading and determining a passing grade required of an applicant for a certificate; provided however, that the board shall endeavor to assure that the examination itself, grading of the examination, and the passing grades, are uniform with those of other states. The board may make use of all or any part of the uniform certified public accountant examination and advisory grading service of the AICPA and may contract with third parties to perform such administrative services with respect to the examination as it deems appropriate to assist it in performing its duties hereunder. (3) The board may charge, or provide for a third party administering the examination to charge, each applicant a fee, in an amount prescribed by the board by rule. (4) None of the education requirements specified in this section shall apply to an applicant who is a licensed public accountant pursuant to this chapter.  History: [54-208, added 1974, ch. 263, sec. 2, p. 1686; am. 1976, ch. 267, sec. 7, p. 901; am. 1993, ch. 239, sec. 7, p. 832; am. 2002, ch. 92, sec. 7, p. 241; am. 2008, ch. 128, sec. 3, p. 354.]
ID Code § 54-209 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-209 - EXPERIENCE.

54-209. EXPERIENCE. An applicant of good moral character who successfully passes the examination, with standards no less than those prescribed by the board’s rules for examination of candidates in Idaho, and who fulfills the requirements of section 54-207, Idaho Code, shall receive a license as a certified public accountant if the applicant has completed one (1) year of experience. This experience shall include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, all of which have been verified by an active licensee, meeting requirements prescribed by the board by rule. This experience may be gained through employment in government, industry, academia or public practice.  History: [54-209, added 1993, ch. 239, sec. 9, p. 833; am. 1994, ch. 49, sec. 4, p. 84; am. 2002, ch. 92, sec. 8, p. 242; am. 2008, ch. 128, sec. 4, p. 355.]
ID Code § 54-212 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-212 - GENERAL FEES.

54-212. GENERAL FEES. The board, as prescribed by its rules, may charge an amount not to exceed: (1) One thousand dollars ($1,000) for examination. (2) Three hundred dollars ($300) for licensure application or license renewal. (3) Twenty-five dollars ($25.00) for any certificate, original or replacement, to be issued as herein provided. (4) Fifty dollars ($50.00) for administrative services, including, but not limited to, mailing lists and release of information to other boards for purposes of licensure. (5) One hundred dollars ($100) for retired or inactive status licenses. (6) Five hundred dollars ($500) for license reinstatement. (7) Three hundred dollars ($300) for late fees, including late filing of the annual license renewal. (8) Three hundred dollars ($300) for late fees, including late filing of the continuing professional education report. (9) Two hundred dollars ($200) for firm registration.  History: [54-212, added 1993, ch. 239, sec. 14, p. 836; am. 1994, ch. 49, sec. 6, p. 86; am. 1995, ch. 134, sec. 3, p. 585; am. 2002, ch. 92, sec. 11, p. 246; am. 2008, ch. 128, sec. 7, p. 358.]
ID Code § 54-213 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-213 - GRANDFATHER CLAUSE.

54-213. GRANDFATHER CLAUSE. Individuals who, on July 1, 2008, hold certified public accountant and licensed public accountant licenses heretofore issued under the laws of this state, shall, for all purposes, be considered licensees under this chapter and subject to the provisions thereof.  History: [(54-213) 54-212, as added by 1974, ch. 263, sec. 2, p. 1686; am. and redesig. 1993, ch. 239, sec. 16, p. 836; am. 2002, ch. 92, sec. 12, p. 246; am. 2008, ch. 128, sec. 8, p. 359.]
ID Code § 54-217 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-217 - OCCUPATIONAL LICENSES FUND — RECEIPTS AND DISBURSEMENTS.

54-217. OCCUPATIONAL LICENSES FUND — RECEIPTS AND DISBURSEMENTS. All fees, charges, and fines received by the board under the provisions of this chapter shall be deposited in the state treasury to the credit of the occupational licenses fund, and all costs and expenses incurred by the board under the provisions of this chapter shall be a charge against and paid from the fund for such purposes. The funds collected under this chapter shall be immediately available for the administration of this chapter, the provisions of any other law notwithstanding.  History: [54-217, added 2021, ch. 224, sec. 32, p. 671.]