reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-202 - INCORPORATION OF AUTHORITY.

15-12-202. INCORPORATION OF AUTHORITY. (1) An agent has authority described in this part if the power of attorney refers to general authority with respect to the descriptive term for the subjects stated in sections 15-12-204 through 15-12-217, Idaho Code, or cites the section in which the authority is described.
(2) A reference in a power of attorney to general authority with respect to the descriptive term for a subject in sections 15-12-204 through 15-12-217, Idaho Code, or a citation to sections 15-12-204 through 15-12-217, Idaho Code, incorporates the entire section as if it were set out in full in the power of attorney.
(3) A principal may modify authority incorporated by reference.
History:
[15-12-202, added 2008, ch. 186, sec. 2, p. 569.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-203 - CONSTRUCTION OF AUTHORITY GENERALLY.

15-12-203. CONSTRUCTION OF AUTHORITY GENERALLY. Except as otherwise provided in the power of attorney, by executing a power of attorney that incorporates by reference a subject described in sections 15-12-204 through 15-12-217, Idaho Code, or that grants to an agent authority to do all acts that a principal could do pursuant to section 15-12-201(3), Idaho Code, a principal authorizes the agent, with respect to that subject, to:
(1) Demand, receive and obtain by litigation or otherwise, money or another thing of value to which the principal is, may become, or claims to be entitled, and conserve, invest, disburse, or use anything so received for the purposes intended;
(2) Contract in any manner with any person, on terms agreeable to the agent, to accomplish a purpose of a transaction and perform, rescind, cancel, terminate, reform, restate, release or modify the contract or another contract made by or on behalf of the principal;
(3) Execute, acknowledge, seal, deliver, file or record any instrument or communication the agent considers desirable to accomplish a purpose of a transaction, including creating at any time a schedule listing some or all of the principal’s property and attaching it to the power of attorney;
(4) Prosecute, defend, submit to alternative dispute resolution, settle and propose or accept a compromise with respect to a claim existing in favor of or against the principal or intervene in litigation relating to the claim;
(5) Seek on the principal’s behalf the assistance of a court or other governmental agency to carry out an act authorized in the power of attorney;
(6) Engage, compensate and discharge an attorney, accountant, discretionary investment manager, expert witness or other assistant;
(7) Prepare, execute and file a record, report or other document to safeguard or promote the principal’s interest under a statute or governmental regulation;
(8) Communicate with any representative or employee of a government, governmental subdivision, agency or instrumentality on behalf of the principal;
(9) Access communications intended for and communicate on behalf of the principal, whether by mail, electronic transmission, telephone or other means; and
(10) In general, do any other lawful act with respect to the subject and all property related to the subject.
History:
[15-12-203, added 2008, ch. 186, sec. 2, p. 569.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-204 - REAL PROPERTY.

15-12-204. REAL PROPERTY. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to real property authorizes the agent to:
(1) Demand, buy, lease, receive, accept as a gift or as security for an extension of credit or otherwise acquire or reject an interest in real property or a right incident to real property;
(2) Sell; exchange; convey with or without covenants, representations or warranties; quitclaim; release; surrender; retain title for security; encumber; partition; consent to partitioning; subject to an easement or covenant; subdivide; apply for zoning, rezoning or other governmental permits; plat or consent to platting; develop; grant options concerning; lease; sublease; contribute to an entity in exchange for an interest in that entity; or otherwise grant or dispose of an interest in real property or a right incident to real property;
(3) Pledge or mortgage an interest in real property or right incident to real property as security in order to borrow money or pay, renew or extend the time of payment of a debt of the principal or a debt guaranteed by the principal;
(4) Release, assign, satisfy or enforce by litigation or otherwise a mortgage, deed of trust, conditional sale contract, encumbrance, lien or other claim to real property which exists or is asserted;
(5) Manage or conserve an interest in real property or a right incident to real property owned or claimed to be owned by the principal, including:
(a) Insuring against liability, or casualty or other loss;
(b) Obtaining or regaining possession or protecting the interest or right by litigation or otherwise;
(c) Paying, assessing, compromising or contesting taxes or assessments or applying for and receiving refunds in connection with them; and
(d) Purchasing supplies, hiring assistance or labor and making repairs or alterations to the real property;
(6) Use, develop, alter, replace, remove, erect or install structures or other improvements upon real property in or incident to which the principal has, or claims to have, an interest or right;
(7) Participate in a reorganization with respect to real property or an entity that owns an interest in or right incident to real property and receive and hold stocks and bonds or other property received in a plan of reorganization, and act with respect to them, including:
(a) Selling or otherwise disposing of them;
(b) Exercising or selling an option, conversion, or similar right with respect to them; and
(c) Exercising any voting rights in person or by proxy;
(8) Change the form of title of an interest in or right incident to real property; and
(9) Dedicate to public use, with or without consideration, easements or other real property in which the principal has, or claims to have, an interest.
History:
[15-12-204, added 2008, ch. 186, sec. 2, p. 570.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-205 - TANGIBLE PERSONAL PROPERTY.

15-12-205. TANGIBLE PERSONAL PROPERTY. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to tangible personal property authorizes the agent to:
(1) Demand, buy, receive, accept as a gift or as security for an extension of credit or otherwise acquire or reject ownership or possession of tangible personal property or an interest in tangible personal property;
(2) Sell; exchange; convey with or without covenants, representations or warranties; quitclaim; release; surrender; create a security interest in; grant options concerning; lease; sublease; or otherwise dispose of tangible personal property or an interest in tangible personal property;
(3) Grant a security interest in tangible personal property or an interest in tangible personal property as security in order to borrow money or pay, renew or extend the time of payment of a debt of the principal or a debt guaranteed by the principal;
(4) Release, assign, satisfy, or enforce by litigation or otherwise, a security interest, lien or other claim on behalf of the principal, with respect to tangible personal property or an interest in tangible personal property;
(5) Manage or conserve tangible personal property or an interest in tangible personal property on behalf of the principal, including:
(a) Insuring against liability, or casualty or other loss;
(b) Obtaining or regaining possession of or protecting the property or interest, by litigation or otherwise;
(c) Paying, assessing, compromising or contesting taxes or assessments or applying for and receiving refunds in connection with taxes or assessments;
(d) Moving the property from place to place;
(e) Storing the property for hire or on a gratuitous bailment; and
(f) Using and making repairs, alterations or improvements to the property; and
(6) Change the form of title of an interest in tangible personal property.
History:
[15-12-205, added 2008, ch. 186, sec. 2, p. 571.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-206 - STOCKS AND BONDS.

15-12-206. STOCKS AND BONDS. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to stocks and bonds authorizes the agent to:
(1) Buy, sell and exchange securities;
(2) Establish, continue, modify or terminate a securities account;
(3) Pledge securities as security in order to borrow, pay, renew or extend the time of payment of a debt of the principal;
(4) Receive certificates and other evidences of ownership with respect to securities; and
(5) Exercise voting rights with respect to securities in person or by proxy, enter into voting trusts and consent to limitations on the right to vote.
History:
[15-12-206, added 2008, ch. 186, sec. 2, p. 571.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-207 - COMMODITIES AND OPTIONS.

15-12-207. COMMODITIES AND OPTIONS. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to commodities and options authorizes the agent to:
(1) Buy, sell, exchange, assign, settle and exercise commodity futures contracts and call and put options on stocks and stock indexes traded on a regulated option exchange; and
(2) Establish, continue, modify and terminate option accounts.
History:
[15-12-207, added 2008, ch. 186, sec. 2, p. 572.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-208 - BANKS AND OTHER FINANCIAL INSTITUTIONS.

15-12-208. BANKS AND OTHER FINANCIAL INSTITUTIONS. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to banks and other financial institutions authorizes the agent to:
(1) Continue, modify and terminate an account or other banking arrangement made by or on behalf of the principal;
(2) Establish, modify and terminate an account or other banking arrangement with a bank, trust company, savings and loan association, credit union, thrift company, brokerage firm or other financial institution selected by the agent;
(3) Contract for services available from a financial institution, including renting a safe deposit box or space in a vault;
(4) Withdraw, by check, order, electronic funds transfer or otherwise, money or property of the principal deposited with or left in the custody of a financial institution;
(5) Receive statements of account, vouchers, notices and similar documents from a financial institution and act with respect to them;
(6) Enter a safe deposit box or vault and withdraw or add to the contents;
(7) Borrow money and pledge as security personal property of the principal necessary in order to borrow money or pay, renew or extend the time of payment of a debt of the principal;
(8) Make, assign, draw, endorse, discount, guarantee and negotiate promissory notes, checks, drafts and other negotiable or nonnegotiable paper of the principal or payable to the principal or the principal’s order, transfer money, receive the cash or other proceeds of those transactions and accept a draft drawn by a person upon the principal and pay it when due;
(9) Receive for the principal and act upon a sight draft, warehouse receipt or other document of title whether tangible or electronic, or other negotiable or nonnegotiable instrument;
(10) Apply for, receive and use letters of credit, credit and debit cards, electronic transaction authorizations and traveler’s checks from a financial institution and give an indemnity or other agreement in connection with letters of credit; and
(11) Consent to an extension of the time of payment with respect to commercial paper or a financial transaction with a financial institution.
History:
[15-12-208, added 2008, ch. 186, sec. 2, p. 572.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-210 - INSURANCE AND ANNUITIES.

15-12-210. INSURANCE AND ANNUITIES. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to insurance and annuities authorizes the agent to:
(1) Continue, pay the premium or make a contribution on, modify, exchange, rescind, release or terminate a contract procured by or on behalf of the principal which insures or provides an annuity to either the principal or another person, whether or not the principal is a beneficiary under the contract;
(2) Procure new, different and additional contracts of insurance and annuities for the principal and the principal’s spouse, children and other dependents, and select the amount, type of insurance or annuity and mode of payment;
(3) Pay the premium or make a contribution on, modify, exchange, rescind, release or terminate a contract of insurance or annuity procured by the agent;
(4) Apply for and receive a loan secured by a contract of insurance or annuity;
(5) Surrender and receive the cash surrender value on a contract of insurance or annuity;
(6) Exercise an election;
(7) Exercise investment powers available under a contract of insurance or annuity;
(8) Change the manner of paying premiums on a contract of insurance or annuity;
(9) Change or convert the type of insurance or annuity with respect to which the principal has or claims to have authority described in this section;
(10) Apply for and procure a benefit or assistance under a statute or governmental regulation to guarantee or pay premiums of a contract of insurance on the life of the principal;
(11) Collect, sell, assign, hypothecate, borrow against or pledge the interest of the principal in a contract of insurance or annuity;
(12) Select the form and timing of the payment of proceeds from a contract of insurance or annuity; and
(13) Pay, from proceeds or otherwise, compromise or contest, and apply for refunds in connection with, a tax or assessment levied by a taxing authority with respect to a contract of insurance or annuity or its proceeds or liability accruing by reason of the tax or assessment.
History:
[15-12-210, added 2008, ch. 186, sec. 2, p. 574.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-211 - ESTATES, TRUSTS AND OTHER BENEFICIAL INTERESTS.

15-12-211. ESTATES, TRUSTS AND OTHER BENEFICIAL INTERESTS. (1) In this section, "estates, trusts, and other beneficial interests" means a trust, probate estate, guardianship, conservatorship, escrow or custodianship, or any other fund from which the principal is, may become, or claims to be, entitled to a share or payment.
(2) Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to estates, trusts and other beneficial interests authorizes the agent to:
(a) Accept, receive, receipt for, sell, assign, pledge or exchange a share in or payment from the estate, trust or beneficial interest;
(b) Demand or obtain money or another thing of value to which the principal is, may become, or claims to be, entitled by reason of the estate, trust or beneficial interest, by litigation or otherwise;
(c) Exercise for the benefit of the principal a presently exercisable power of appointment held by the principal;
(d)(i) Initiate, participate in, submit to alternative dispute resolution, settle, oppose or propose or accept a compromise with respect to litigation to:
1. Ascertain the meaning, validity or effect of a deed, will, declaration of trust or other instrument or transaction affecting the interest of the principal; or
2. Remove, substitute or surcharge a fiduciary; and
(ii) Regardless of whether or not language in a power of attorney grants general authority with respect to estates, trusts and other beneficial interests, the agent is authorized to enter into any resolution of disputes and other matters involving trusts and estates judicially or nonjudicially as provided in part 1, chapter 8, title 15, Idaho Code;
(e) Conserve, invest, disburse or use anything received for an authorized purpose;
(f) Transfer an interest of the principal in real property, stocks and bonds, accounts with financial institutions or securities intermediaries, insurance, annuities and other property to the trustee of a trust created by the principal as settlor; and
(g)(i) Release or consent to a reduction in or modification of a share in or payment from the estate, trust or beneficial interest; and
(ii) Regardless of whether or not language in a power of attorney grants general authority with respect to estates, trusts and other beneficial interests, the agent is authorized to reject, renounce or disclaim a share in or payment from the estate, trust or beneficial interest pursuant to section 15-2-801, Idaho Code.
History:
[15-12-211, added 2008, ch. 186, sec. 2, p. 574.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-212 - CLAIMS AND LITIGATION.

15-12-212. CLAIMS AND LITIGATION. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to claims and litigation authorizes the agent to perform any lawful act on behalf of the principal in connection with claims and litigation, including:
(1) Assert and maintain before a court or administrative agency a claim, claim for relief, cause of action, counterclaim, offset, recoupment or defense, including an action to recover property or other thing of value, recover damages sustained by the principal, eliminate or modify tax liability, or seek an injunction, specific performance or other relief;
(2) Bring an action to determine adverse claims, intervene in litigation and seek to act as amicus curiae;
(3) Seek an attachment, garnishment, order of arrest or other preliminary, provisional or intermediate relief and use an available procedure to effect or satisfy a judgment, order or decree;
(4) Perform any lawful act, including make or accept a tender, offer of judgment, or admission of facts, submit a controversy on an agreed statement of facts, consent to examination before trial and bind the principal in litigation;
(5) Submit to alternative dispute resolution, settle and propose or accept a compromise;
(6) Waive the issuance and service of process upon the principal, accept service of process, appear for the principal, designate persons upon which process directed to the principal may be served, execute and file or deliver stipulations on the principal’s behalf, verify pleadings, seek appellate review, procure and give surety and indemnity bonds, contract and pay for the preparation and printing of records and briefs, receive, execute and file or deliver a consent, waiver, release, confession of judgment, satisfaction of judgment, notice, agreement or other instrument in connection with the prosecution, settlement or defense of a claim or litigation;
(7) Act for the principal with respect to bankruptcy or insolvency, whether voluntary or involuntary, concerning the principal or some other person, or with respect to a reorganization, receivership, or application for the appointment of a receiver or trustee which affects an interest of the principal in property or other thing of value;
(8) Pay a judgment, award or order against the principal or a settlement made in connection with litigation or alternative dispute resolution; and
(9) Receive money or another thing of value paid in settlement of or as proceeds of a claim or litigation.
History:
[15-12-212, added 2008, ch. 186, sec. 2, p. 575.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-213 - PERSONAL AND FAMILY MAINTENANCE.

15-12-213. PERSONAL AND FAMILY MAINTENANCE. (1) Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to personal and family maintenance authorizes the agent to:
(a) Perform the acts necessary to maintain the customary standard of living of the principal, the principal’s spouse, and the following individuals, whether living when the power of attorney is executed or later born:
(i) The principal’s children;
(ii) Other individuals legally entitled to be supported by the principal; and
(iii) Those individuals whom the principal has customarily supported or indicated the intent to support;
(b) Make periodic payments of child support and other family maintenance required by a court or governmental agency or an agreement to which the principal is a party;
(c) Provide living quarters for those individuals described in paragraph (a) of this subsection by purchase, lease or other contract or pay the operating costs, including interest, amortization payments, repairs, improvements and taxes, on premises owned by the principal or occupied by those individuals;
(d) Provide normal domestic help, usual vacations and travel expenses, and funds for shelter, clothing, food, appropriate education, including postsecondary and career technical education and other current living costs for those individuals described in paragraph (a) of this subsection;
(e) Pay expenses for necessary health care and custodial care on behalf of the individuals described in paragraph (a) of this subsection;
(f) Act as the principal’s personal representative pursuant to the health insurance portability and accountability act, sections 1171 through 1179 of the social security act, 42 U.S.C. section 1320d through 1320d-8, as amended, and applicable regulations, in making decisions related to the past, present or future payment for the provision of health care consented to by the principal or anyone authorized under the law of this state to consent to health care on behalf of the principal;
(g) Continue any provision made by the principal for automobiles or other means of transportation, including registering, licensing, insuring and replacing them for the individuals described in paragraph (a) of this subsection;
(h) Maintain credit and debit accounts for the convenience of the individuals described in paragraph (a) of this subsection and open new accounts to accomplish a lawful purpose; and
(i) Continue payments incidental to the membership or affiliation of the principal in a religious institution, club, society, order or other organization or to continue contributions to those organizations.
(2) Authority with respect to personal and family maintenance is neither dependent upon, nor limited by, authority that an agent may or may not have with respect to gifts under this chapter.
History:
[15-12-213, added 2008, ch. 186, sec. 2, p. 576; am. 2016, ch. 25, sec. 2, p. 35.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-214 - BENEFITS FROM GOVERNMENTAL PROGRAMS OR CIVIL OR MILITARY SERVICE.

15-12-214. BENEFITS FROM GOVERNMENTAL PROGRAMS OR CIVIL OR MILITARY SERVICE. (1) In this section, "benefits from governmental programs or civil or military service" means any benefit, program or assistance provided under a statute or governmental regulation including social security, medicare and medicaid.
(2) Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to benefits from governmental programs or civil or military service authorizes the agent to:
(a) Execute vouchers in the name of the principal for allowances and reimbursements payable by the United States or a foreign government or by a state or subdivision of a state to the principal, including allowances and reimbursements for transportation of the individuals described in section 15-12-213(1)(a), Idaho Code, and for shipment of their household effects;
(b) Take possession and order the removal and shipment of property of the principal from a post, warehouse, depot, dock or other place of storage or safekeeping, either governmental or private, and execute and deliver a release, voucher, receipt, bill of lading, shipping ticket, certificate or other instrument for that purpose;
(c) Enroll in, apply for, select, reject, change, amend or discontinue, on the principal’s behalf, a benefit or program;
(d) Prepare, file and maintain a claim of the principal for a benefit or assistance, financial or otherwise, to which the principal claims to be entitled under a statute or governmental regulation;
(e) Prosecute, defend, submit to alternative dispute resolution, settle and propose or accept a compromise with respect to any benefit or assistance the principal may be entitled to receive under a statute or governmental regulation; and
(f) Receive the financial proceeds of a claim of the type described in paragraph (d) of this subsection and conserve, invest, disburse or use anything so received for a lawful purpose.
History:
[15-12-214, added 2008, ch. 186, sec. 2, p. 577.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-215 - RETIREMENT PLANS.

15-12-215. RETIREMENT PLANS. (1) In this section, "retirement plan" means any plan or account created by an employer, the principal or another individual for the purpose of providing retirement benefits or deferred compensation of which the principal is a participant, beneficiary or owner, including a plan or account under the following sections of the Internal Revenue Code:
(a) An individual retirement account under Internal Revenue Code section 408, 26 U.S.C. section 408, as amended;
(b) A Roth individual retirement account under Internal Revenue Code section 408A, 26 U.S.C. section 408A, as amended;
(c) A deemed individual retirement account under Internal Revenue Code section 408(q), 26 U.S.C. section 408(q), as amended;
(d) An annuity or mutual fund custodial account under Internal Revenue Code section 403(b), 26 U.S.C. section 403(b), as amended;
(e) A pension, profit-sharing, stock bonus or other retirement plan qualified under Internal Revenue Code section 401(a), 26 U.S.C. section 401(a), as amended;
(f) A plan under Internal Revenue Code section 457(b), 26 U.S.C. section 457(b), as amended; and
(g) A nonqualified deferred compensation plan under Internal Revenue Code section 409A, 26 U.S.C. section 409A, as amended.
(2) Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to retirement plans authorizes the agent to:
(a) Select the form and timing of payments under a retirement plan and withdraw benefits from a plan;
(b) Make a rollover, including a direct trustee to trustee rollover, of benefits from one (1) retirement plan to another;
(c) Establish a retirement plan in the principal’s name;
(d) Make contributions to a retirement plan;
(e) Exercise investment powers available under a retirement plan; and
(f) Borrow from, sell assets to or purchase assets from a retirement plan.
History:
[15-12-215, added 2008, ch. 186, sec. 2, p. 578.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-216 - TAXES.

15-12-216. TAXES. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:
(1) Prepare, sign and file federal, state, local and foreign income, gift, payroll, property, federal insurance contributions act and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters and any other tax related documents, including receipts, offers, waivers, consents, including consents and agreements under Internal Revenue Code section 2032A, 26 U.S.C. section 2032A, as amended, closing agreements and any power of attorney required by the internal revenue service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following twenty-five (25) tax years;
(2) Pay taxes due, collect refunds, post bonds, receive confidential information and contest deficiencies determined by the internal revenue service or other taxing authority;
(3) Exercise any election available to the principal under federal, state, local or foreign tax law; and
(4) Act for the principal in all tax matters for all periods before the internal revenue service, and any other taxing authority.
History:
[15-12-216, added 2008, ch. 186, sec. 2, p. 578.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 2 - AUTHORITY › Section 15-12-217 - GIFTS.

15-12-217. GIFTS. (1) In this section, a gift "for the benefit of" a person includes, but is not limited to, a gift to a trust, an account under the uniform transfers to minors act and a tuition savings account or prepaid tuition plan as defined under Internal Revenue Code section 529, 26 U.S.C. section 529, as amended.
(2) Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to gifts authorizes the agent to:
(a) Make outright to, or for the benefit of, a person, a gift of any of the principal’s property, including by the exercise of a presently exercisable power of appointment held by the principal, in an amount per donee not to exceed the annual dollar limits of the federal gift tax exclusion under Internal Revenue Code section 2503(b), 26 U.S.C. section 2503(b), as amended, without regard to whether the federal gift tax exclusion applies to the gift, and if the principal’s spouse agrees to consent to a split gift pursuant to Internal Revenue Code section 2513, 26 U.S.C. section 2513, as amended, in an amount per donee not to exceed twice the annual federal gift tax exclusion limit; and
(b) Consent, pursuant to Internal Revenue Code section 2513, 26 U.S.C. section 2513, as amended, to the splitting of a gift made by the principal’s spouse in an amount per donee not to exceed the aggregate annual gift tax exclusions for both spouses.
(3) An agent may make a gift of the principal’s property only as the agent determines is consistent with the principal’s objectives if actually known by the agent and, if unknown, as the agent determines is consistent with the principal’s best interest based on all relevant factors, including, but not limited to:
(a) The value and nature of the principal’s property;
(b) The principal’s foreseeable obligations and need for maintenance;
(c) Minimization of taxes, including income, estate, inheritance, generation-skipping transfer and gift taxes;
(d) Eligibility for a benefit, a program, or assistance under a statute or governmental regulation; and
(e) The principal’s personal history of making or joining in making gifts.
History:
[15-12-217, added 2008, ch. 186, sec. 2, p. 579.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 3 - STATUTORY FORMS › Section 15-12-302 - AGENT’S CERTIFICATION.

15-12-302. AGENT’S CERTIFICATION. The following optional form may be used by an agent to certify facts concerning a power of attorney.
AGENT’S CERTIFICATION AS TO THE VALIDITY OF POWER OF ATTORNEY AND
AGENT’S AUTHORITY
State of Idaho )
) ss.
County of …… )
I, ……(Name of Agent)……, certify under penalty of perjury that ……(Name of Principal) …… granted me authority as an agent or successor agent in a Power of Attorney dated …….
I further certify that to my knowledge:
(1) The Principal is alive and has not revoked the Power of Attorney or my authority to act under the Power of Attorney and that the Power of Attorney and my authority to act under the Power of Attorney have not terminated;
(2) If the Power of Attorney was drafted to become effective upon the happening of an event or contingency, the event or contingency has occurred;
(3) If I was named as a successor agent, that the prior agent is no longer able or willing to serve; and
(4) (Insert other relevant statements):
.
SIGNATURE AND ACKNOWLEDGMENT
Date:
Agent’s Name Printed:
Agent’s Address:
Agent’s Phone Number:
This document was acknowledged before me on …..(date)….., by ….(Name of Agent)…..
Notary Public for Idaho:
Residing at:
My commission expires on:
History:
[15-12-302, added 2008, ch. 186, sec. 2, p. 584.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 4 - MISCELLANEOUS PROVISIONS › Section 15-12-401 - UNIFORMITY OF APPLICATION AND CONSTRUCTION.

15-12-401. UNIFORMITY OF APPLICATION AND CONSTRUCTION. In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among the states that enact it.
History:
[15-12-401, added 2008, ch. 186, sec. 2, p. 585.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 4 - MISCELLANEOUS PROVISIONS › Section 15-12-402 - RELATION TO ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT.

15-12-402. RELATION TO ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT. This chapter modifies, limits and supersedes the federal electronic signatures in global and national commerce act, 15 U.S.C. section 7001 et seq., but does not modify, limit or supersede section 101(c) of that act, 15 U.S.C. section 7001(c), or authorize electronic delivery of any of the notices described in section 103(b) of that act, 15 U.S.C. section 7003(b).
History:
[15-12-402, added 2008, ch. 186, sec. 2, p. 585.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 12 - UNIFORM POWER OF ATTORNEY ACT › Part 4 - MISCELLANEOUS PROVISIONS › Section 15-12-403 - EFFECT ON EXISTING POWERS OF ATTORNEY.

15-12-403. EFFECT ON EXISTING POWERS OF ATTORNEY. Except as otherwise provided in this chapter, on the effective date of this chapter:
(1) This chapter applies to a power of attorney created before, on or after the effective date of this chapter;
(2) This chapter applies to a judicial proceeding concerning a power of attorney commenced on or after the effective date of this chapter;
(3) This chapter applies to a judicial proceeding concerning a power of attorney commenced before the effective date of this chapter unless the court finds that application of a provision of this chapter would substantially interfere with the effective conduct of the judicial proceeding or prejudice the rights of a party, in which case that provision does not apply and the superseded law applies; and
(4) An act done before the effective date of this chapter is not affected by this chapter.
History:
[15-12-403, added 2008, ch. 186, sec. 2, p. 585.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 13 - UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT › Part 1 - GENERAL PROVISIONS › Section 15-13-101 - SHORT TITLE.

15-13-101. SHORT TITLE. This chapter may be cited as the "Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act."
History:
[15-13-101, added 2011, ch. 36, sec. 1, p. 79.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 13 - UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT › Part 1 - GENERAL PROVISIONS › Section 15-13-102 - DEFINITIONS.

15-13-102. DEFINITIONS. In this chapter:
(1) "Adult" means an individual who has attained eighteen (18) years of age.
(2) "Conservator" means a person appointed by the court to administer the property of an adult, including a person appointed pursuant to chapter 5, title 15, Idaho Code.
(3) "Guardian" means a person appointed by the court to make decisions regarding the person of an adult, including a person appointed pursuant to chapter 5, title 15, Idaho Code.
(4) "Guardianship order" means an order appointing a guardian.
(5) "Guardianship proceeding" means a judicial proceeding in which an order for the appointment of a guardian is sought or has been issued.
(6) "Incapacitated person" means an adult for whom a guardian has been appointed.
(7) "Party" means the respondent, petitioner, guardian, conservator or any other person allowed by the court to participate in a guardianship or protective proceeding.
(8) "Person," except in the term "incapacitated person" or "protected person," means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency or instrumentality, or any other legal or commercial entity.
(9) "Protected person" means an adult for whom a protective order has been issued.
(10) "Protective order" means an order appointing a conservator or other order related to management of an adult’s property.
(11) "Protective proceeding" means a judicial proceeding in which a protective order is sought or has been issued.
(12) "Record" means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form.
(13) "Respondent" means an adult for whom a protective order or the appointment of a guardian is sought.
(14) "State" means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, a federally recognized Indian tribe or any territory or insular possession subject to the jurisdiction of the United States.
History:
[15-13-102, added 2011, ch. 36, sec. 1, p. 79.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 13 - UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT › Part 1 - GENERAL PROVISIONS › Section 15-13-103 - INTERNATIONAL APPLICATION OF CHAPTER.

15-13-103. INTERNATIONAL APPLICATION OF CHAPTER. A court of this state may treat a foreign country as if it were a state for the purpose of applying part 1 of this chapter and parts 2, 3 and 5 of this chapter.
History:
[15-13-103, added 2011, ch. 36, sec. 1, p. 80.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 13 - UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT › Part 1 - GENERAL PROVISIONS › Section 15-13-104 - COMMUNICATIONS BETWEEN COURTS.

15-13-104. COMMUNICATIONS BETWEEN COURTS. (1) A court of this state may communicate with a court in another state concerning a proceeding arising pursuant to this chapter. The court may allow the parties to participate in the communication. Except as otherwise provided in subsection (2) of this section, the court shall make a record of the communication. The record may be limited to the fact that the communication occurred.
(2) Courts may communicate concerning schedules, calendars, court records and other administrative matters without making a record.
History:
[15-13-104, added 2011, ch. 36, sec. 1, p. 80.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 13 - UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT › Part 1 - GENERAL PROVISIONS › Section 15-13-105 - COOPERATION BETWEEN COURTS.

15-13-105. COOPERATION BETWEEN COURTS. (1) In a guardianship or protective proceeding in this state, a court of this state may request the appropriate court of another state to do any of the following:
(a) Hold an evidentiary hearing;
(b) Order a person in that state to produce evidence or give testimony pursuant to procedures of that state;
(c) Order that an evaluation or assessment be made of the respondent;
(d) Order any appropriate investigation of a person involved in a proceeding;
(e) Forward to the court of this state a certified copy of the transcript or other record of a hearing pursuant to paragraph (a) of this subsection or any other proceeding, any evidence otherwise produced pursuant to paragraph (b) of this subsection, and any evaluation or assessment prepared in compliance with an order pursuant to paragraph (c) or (d) of this subsection;
(f) Issue any order necessary to assure the appearance in the proceeding of a person whose presence is necessary for the court to make a determination, including the respondent or the incapacitated or protected person;
(g) Issue an order authorizing the release of medical, financial, criminal, or other relevant information in that state, including protected health information as defined in 45 CFR 160.103, as amended.
(2) If a court of another state in which a guardianship or protective proceeding is pending requests assistance of the kind provided in subsection (1) of this section, a court of this state has jurisdiction for the limited purpose of granting the request or making reasonable efforts to comply with the request.
History:
[15-13-105, added 2011, ch. 36, sec. 1, p. 80.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 13 - UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT › Part 1 - GENERAL PROVISIONS › Section 15-13-106 - TAKING TESTIMONY IN ANOTHER STATE.

15-13-106. TAKING TESTIMONY IN ANOTHER STATE. (1) In a guardianship or protective proceeding, in addition to other procedures that may be available, testimony of a witness who is located in another state may be offered by deposition or other means allowable in this state for testimony taken in another state. The court on its own motion may order that the testimony of a witness be taken in another state and may prescribe the manner in which and the terms upon which the testimony is to be taken.
(2) In a guardianship or protective proceeding, a court in this state may permit a witness located in another state to be deposed or to testify by telephone, audio-visual or other electronic means. A court of this state shall cooperate with the court of the other state in designating an appropriate location for the deposition or testimony.
(3) Documentary evidence transmitted from another state to a court of this state by technological means that do not produce an original writing may not be excluded from evidence on an objection based on the best evidence rule.
History:
[15-13-106, added 2011, ch. 36, sec. 1, p. 80.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 13 - UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT › Part 2 - JURISDICTION › Section 15-13-201 - DEFINITIONS — SIGNIFICANT-CONNECTION FACTORS.

15-13-201. DEFINITIONS — SIGNIFICANT-CONNECTION FACTORS. (1) In this part:
(a) "Emergency" means a circumstance that likely will result in substantial harm to a respondent’s health, safety or welfare, including finances, and for which the appointment of a guardian is necessary because no other person has authority and is willing to act on the respondent’s behalf.
(b) "Home state" means the state in which the respondent was physically present, including any period of temporary absence, for at least six (6) consecutive months immediately before the filing of a petition for a protective order or the appointment of a guardian; or if none, the state in which the respondent was physically present, including any period of temporary absence, for at least six (6) consecutive months ending within the six (6) months prior to the filing of the petition.
(c) "Significant-connection state" means a state, other than the home state, with which a respondent has a significant connection other than mere physical presence and in which substantial evidence concerning the respondent is available.
(2) In determining whether a respondent has a significant connection with a particular state pursuant to sections 15–13–203 and 15–13–301(5), Idaho Code, the court shall consider:
(a) The location of the respondent’s family and other persons required to be notified of the guardianship or protective proceeding;
(b) The length of time the respondent at any time was physically present in the state and the duration of any absence;
(c) The location of the respondent’s property; and
(d) The extent to which the respondent has ties to the state such as voting registration, state or local tax return filing, vehicle registration, driver’s license, social relationship and receipt of services.
History:
[15-13-201, added 2011, ch. 36, sec. 1, p. 81.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 13 - UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT › Part 2 - JURISDICTION › Section 15-13-202 - EXCLUSIVE BASIS.

15-13-202. EXCLUSIVE BASIS. This part provides the exclusive jurisdictional basis for a court of this state to appoint a guardian or issue a protective order for an adult.
History:
[15-13-202, added 2011, ch. 36, sec. 1, p. 81.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 13 - UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT › Part 2 - JURISDICTION › Section 15-13-203 - JURISDICTION.

15-13-203. JURISDICTION. A court of this state has jurisdiction to appoint a guardian or issue a protective order for a respondent if:
(1) This state is the respondent’s home state;
(2) On the date the petition is filed, this state is a significant-connection state and:
(a) The respondent does not have a home state, or a court of the respondent’s home state has declined to exercise jurisdiction because this state is a more appropriate forum; or
(b) The respondent has a home state, a petition for an appointment or order is not pending in a court of that state or another significant-connection state, and, before the court makes the appointment or issues the order:
(i) A petition for an appointment or order is not filed in the respondent’s home state;
(ii) An objection to the court’s jurisdiction is not filed by a person required to be notified of the proceeding; and
(iii) The court in this state concludes that it is an appropriate forum under the factors set forth in section 15–13–206, Idaho Code;
(3) This state does not have jurisdiction under either subsection (1) or (2) of this section, the respondent’s home state and all significant-connection states have declined to exercise jurisdiction because this state is the more appropriate forum, and jurisdiction in this state is consistent with the constitutions of this state and the United States; or
(4) The requirements for special jurisdiction under section 15–13–204, Idaho Code, are met.
History:
[15-13-203, added 2011, ch. 36, sec. 1, p. 81.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 13 - UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT › Part 2 - JURISDICTION › Section 15-13-204 - SPECIAL JURISDICTION.

15-13-204. SPECIAL JURISDICTION. (1) A court of this state lacking jurisdiction pursuant to section 15–13–203(1) through (3), Idaho Code, has special jurisdiction to do any of the following:
(a) Appoint a guardian in an emergency for a term not exceeding ninety (90) days for a respondent who is physically present in this state;
(b) Issue a protective order with respect to real or tangible personal property located in this state;
(c) Appoint a guardian or conservator for an incapacitated or protected person for whom a provisional order to transfer the proceeding from another state has been issued under procedures similar to section 15–13–301, Idaho Code.
(2) If a petition for the appointment of a guardian in an emergency is brought in this state and this state was not the respondent’s home state on the date the petition was filed, the court shall dismiss the proceeding at the request of the court of the home state, if any, whether dismissal is requested before or after the emergency appointment.
History:
[15-13-204, added 2011, ch. 36, sec. 1, p. 82.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 13 - UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT › Part 2 - JURISDICTION › Section 15-13-205 - EXCLUSIVE AND CONTINUING JURISDICTION.

15-13-205. EXCLUSIVE AND CONTINUING JURISDICTION. Except as otherwise provided in section 15–13–204, Idaho Code, a court that has appointed a guardian or issued a protective order consistent with this chapter has exclusive and continuing jurisdiction over the proceeding until it is terminated by the court or the appointment or order expires by its own terms.
History:
[15-13-205, added 2011, ch. 36, sec. 1, p. 82.]