reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 10 - MISCELLANEOUS PROVISIONS › Section 59-1025 - ELIGIBILITY OF BLIND PERSONS UNDER MERIT SYSTEMS.

59-1025. ELIGIBILITY OF BLIND PERSONS UNDER MERIT SYSTEMS. No partially or totally blind person shall be denied employment under the provisions of any merit system now in effect or hereafter to be established in any department, agency or office of the state of Idaho solely because of his blind condition unless it is clearly demonstrated that sight is essential to the performance of duties. When applying for employment under the provisions of the merit system, a partially or totally blind person may use the services of a reader to assist him in any written examinations.
History:
[59-1025, added 1965, ch. 88, sec. 1, p. 148.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 10 - MISCELLANEOUS PROVISIONS › Section 59-1026 - WILLFUL AND KNOWING AVOIDANCE OF COMPETITIVE BIDDING AND PROCUREMENT STATUTES — CIVIL PENALTIES.

59-1026. WILLFUL AND KNOWING AVOIDANCE OF COMPETITIVE BIDDING AND PROCUREMENT STATUTES — CIVIL PENALTIES. It is a violation of this section for an official of any political subdivision or the state itself to willfully or knowingly avoid compliance with procurement or competitive bidding statutes or to willfully or knowingly split or separate purchases or work projects with the intent of avoiding compliance with such statutes. If any officer or employee of any public entity willfully or knowingly violates this section, the public entity which the officer or employee serves shall be liable for civil penalties not to exceed five thousand dollars ($5,000) for each offense, such civil penalty to be payable to the office of the public agency bringing an enforcement action, upon court order, to reimburse the reasonable expense of enforcing compliance with competitive bidding and procurement statutes.
History:
[59-1026, added 2005, ch. 213, sec. 36, p. 668.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1101A - AUTHORITY TO ACCESS RECORDS.

59-1101A. AUTHORITY TO ACCESS RECORDS. The state controller serving as the state social security administrator shall take such actions as may be necessary to ensure compliance with 42 U.S.C. section 418 and for this purpose shall have the power and authorization to inspect and copy, at any reasonable time, the records maintained by an agency whenever it is necessary for such compliance purposes. Access shall include, but not be limited to, examining, copying, transferring, receiving and making use of records, papers, letters, correspondence and transactions, whether printed or electronic. Such records may include otherwise nonpublic confidential employer and individual information necessary for the purposes of complying with 42 U.S.C. section 418. The administrator as recipient will implement, maintain and comply with technical and physical safeguards to protect the security, confidentiality and integrity of information consistent with the confidentiality rules and requirements of the issuing department or agency. For purposes of this section, "agency" shall mean each department, division, public body corporate and politic, elected and appointed board and commission, office and institution, educational or otherwise and instrumentalities thereof, including agencies hereinafter created in state and local government as set forth in chapter 11, title 59, Idaho Code.
History:
[59-1101A, added 2011, ch. 283, sec. 3, p. 771.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1102 - PAYROLL AND SALARY DEDUCTIONS.

59-1102. PAYROLL AND SALARY DEDUCTIONS. Any and all officials, boards, commissions, directors and boards having charge and preparation of payrolls and payment of salaries and wages to officers and employees of the state of Idaho, or any of its political subdivisions as set forth in section 59-1101, are hereby authorized and directed to make payroll and salary and wage deductions and to handle and dispose of the same as required by the Federal Social Security Act, as amended to include such officers and employees within the eligible group, and any official or board being authorized to disburse funds for the salary or wages, or of any officer or employee who shall come within such eligible group is authorized to pay and disburse out of any funds available for operation and maintenance such sums, and dispose or handle the same in such manner as is required and necessary to make payments and benefits of said Federal Social Security Act available to such officers and employees who shall become eligible.
History:
[59-1102, added 1949, ch. 285, sec. 2, p. 586.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1103 - EXISTING RIGHTS PRESERVED.

59-1103. EXISTING RIGHTS PRESERVED. Nothing contained in this act should deprive any person of benefit under any existing retirement system, nor repeal, amend, modify or supersede any law, charter, amendment or ordinance established or pertaining to existing retirement systems.
History:
[59-1103, added 1949, ch. 285, sec. 3, p. 586.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1104 - INCLUSION OF EMPLOYEES — TIME ALLOWED.

59-1104. INCLUSION OF EMPLOYEES — TIME ALLOWED. Each department and agency of the state of Idaho, and each political subdivision as defined in section 59-1101, which shall pay and disburse salary and wages separately shall have ninety (90) days from and after the date when the Federal Social Security Act shall be amended to include its officers and employees in the eligible group within which to take the necessary steps to include its officers and employees within such eligible group.
History:
[59-1104, added 1949, ch. 285, sec. 4, p. 586.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1105 - CONTRIBUTIONS FROM LOCAL ENTITIES.

59-1105. CONTRIBUTIONS FROM LOCAL ENTITIES. Under policies and procedures to be prescribed by the state controller, each municipal corporation, political subdivision, drainage or irrigation district, hereinafter referred to as public employer, coming within the provisions of this chapter, shall remit to the state controller the amounts required to be withheld from the salary or wages of each officer and employee together with the matching contribution of such public employer and any interest or penalties imposed for late remittances, in the manner and form prescribed by the state controller. Such moneys shall be deposited in the social security trust account.
In case any public employer does not make, at the time or times due, the payments provided for under an agreement pursuant to this section, there shall be added, as part of the amounts due, interest at the rate of six percent (6%) per annum from the date due until paid plus a penalty of six percent (6%) and the state controller may, at his discretion, deduct any delinquent amounts including interest and penalty from any funds or moneys due such delinquent public employer as may be in the possession of the state treasurer, and credit the same to the social security trust account.
If any public employer is delinquent in the payment of any moneys required to be paid under the provisions of this chapter, and is so delinquent for more than thirty (30) days, the state controller shall so notify the board of county commissioners who shall thereupon order the county treasurer to withhold the equivalent amount of such moneys as are delinquent, together with the equivalent amount of any penalty or interest which may be due as a result of such delinquency, from any funds or moneys due such delinquent public employer as may be in the possession of the county treasurer, and to pay the same over to the state controller, for the credit of the social security trust account.
History:
[59-1105, added 1951, ch. 295, sec. 2, p. 652; am. 1980, ch. 113, sec. 1, p. 251; am. 1994, ch. 180, sec. 134, p. 509; am. 2003, ch. 32, sec. 30, p. 135.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1106 - STATE TRUST FUND ESTABLISHED.

59-1106. STATE TRUST FUND ESTABLISHED. There is hereby established a fund in the state treasury to be known as the social security trust fund for the sole purpose of receiving contributions of the state and political subdivisions, and taxes on employees, under the Federal Old Age and Survivors Insurance program, under Public Law 734, 81st Congress of the United States, and in accordance with sections 59-1101—59-1104.
History:
[59-1106, added 1951, ch. 18, sec. 1, p. 27.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1106A - REVOLVING ACCOUNT FOR SOCIAL SECURITY ADMINISTRATION.

59-1106A. REVOLVING ACCOUNT FOR SOCIAL SECURITY ADMINISTRATION. There is hereby appropriated out of the general account in the state operating fund, not otherwise appropriated, the sum of fifty thousand dollars ($50,000) to be used as a revolving account in the state treasury by the state controller to handle remittances that must be made to the federal social security administration pending the making of adjustments and the collection of shortages in remittances for local government entities. The state controller shall prescribe and adopt all necessary procedures for implementing the purpose of the revolving account.
History:
[59-1106A, added 1972, ch. 376, sec. 1, p. 1097; am. 1980, ch. 114, sec. 1, p. 252; am. 1994, ch. 180, sec. 135, p. 509.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1107 - PAYMENTS FROM STATE TRUST FUND.

59-1107. PAYMENTS FROM STATE TRUST FUND. Moneys now or hereafter in such fund are hereby appropriated to the state board of examiners for the sole purpose of making payments to the United States in accordance with said Public Law 734. Such payments shall be made in such amounts and at such times as the state controller shall certify them to be due and payable.
History:
[59-1107, added 1951, ch. 18, sec. 2, p. 27; am. 1994, ch. 180, sec. 136, p. 510.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1107A - RECOVERY OF OVERPAYMENTS — PAYMENT OF EXPENSES AND DISTRIBUTION OF RECOVERIES.

59-1107A. RECOVERY OF OVERPAYMENTS — PAYMENT OF EXPENSES AND DISTRIBUTION OF RECOVERIES. The state controller is authorized to recover on behalf of the state and all governmental entities enumerated in section 59-1101, Idaho Code, and on behalf of all officers and employees thereof, social security overpayments made to the United States treasury.
The expenses incurred by the state controller in recovering such overpayments for a state agency and its employees or any governmental entity other than a school district and its employees shall be charged to the state agency or such governmental entity. In the event the state controller incurs expenses in connection with a program to seek such a recovery on behalf of more than one (1) state agency or governmental entity, he shall allocate such expenses to such state agencies and governmental entities in such manner as he deems reasonable. The state controller may bill state agencies and governmental entities other than school districts directly for such expenses or may reduce the amount of their recovery of social security funds or credits by the amount of such expenses.
Expenses incurred for recovery of funds on behalf of school districts and their employees may be paid out of any recoveries of overpayments on behalf of school districts.
The state controller may take such actions as he deems reasonable in the recovery of such overpayments including contracting with third parties for the recovery of such funds.
The full amount of any recoveries of overpayments for employees of the state and all governmental entities shall be refunded to such employees. The amount of any recoveries on behalf of the state and its agencies and school districts after deducting the expenses of collection shall be transferred to the state general account. Any expenses previously paid by a state agency shall be refunded to such state agency from such recoveries. Any unpaid expenses shall be paid from such recoveries. The amount of any recoveries on behalf of other governmental entities after deducting any unpaid expenses of collection shall be refunded to such governmental entities or allowed as a credit against future social security liability.
History:
[59-1107A, added 1983, Ch. 2, 1st E.S., sec. 1, p. 7; am. 1994, ch. 180, sec. 137, p. 510.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1108 - RECEIPTS OF STATE TRUST FUND.

59-1108. RECEIPTS OF STATE TRUST FUND. Collections into said fund shall be paid into said fund under such policies and procedures as shall be prescribed by the state controller, and shall consist of all moneys received from the various political subdivisions of the state, all state contributions for participation in the Federal Old Age and Survivors Insurance program, and all taxes collected from employees covered by said program.
History:
[59-1108, added 1951, ch. 18, sec. 3, p. 27; am. 1994, ch. 180, sec. 138, p. 511; am. 2003, ch. 32, sec. 31, p. 136.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1109 - APPROPRIATIONS — DATE OF TRANSFER.

59-1109. APPROPRIATIONS — DATE OF TRANSFER. Appropriations from the general fund of the state for the purposes of said Public Law 734, in accordance with sections 59-1101—59-1104, shall be transferred into said social security trust fund on the effective date of any such appropriation acts.
History:
[59-1109, added 1951, ch. 18, sec. 4, p. 27.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1110 - ASSESSMENT OF SPECIAL FUNDS.

59-1110. ASSESSMENT OF SPECIAL FUNDS. The state board of examiners shall assess any special fund of the state from which salaries are paid, for the full amount due as state participation, when and as the state controller shall certify such amounts as due and payable; and all such amounts are hereby appropriated for transfer from whatever fund or funds as shall be concerned, to the social security trust fund, save and except the several endowment earning funds.
History:
[59-1110, added 1951, ch. 18, sec. 5, p. 27; am. 1994, ch. 180, sec. 139, p. 511.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1111 - PAYMENTS BY ENDOWED INSTITUTIONS.

59-1111. PAYMENTS BY ENDOWED INSTITUTIONS. When any endowed institution pays salaries and wages from its endowment earning funds, state contributions covering such salaries and wages shall be paid from any amount appropriated and transferred from the general fund of the state of Idaho as herein provided.
History:
[59-1111, added 1951, ch. 18, sec. 6, p. 27.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1112 - PAYMENTS FROM SPECIAL FUNDS.

59-1112. PAYMENTS FROM SPECIAL FUNDS. When any fund except endowment earning funds, is defined or dedicated to particular purpose or purposes, then the legislature hereby declares that the payment of state contributions in participation on salaries and wages paid from such fund for such purposes is in accord with such purpose or purposes.
History:
[59-1112, added 1951, ch. 18, sec. 7, p. 27.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1113 - REFERENDUM ON ACCEPTANCE BY GOVERNMENTAL RETIREMENT SERVICES.

59-1113. REFERENDUM ON ACCEPTANCE BY GOVERNMENTAL RETIREMENT SERVICES. The governor of the state of Idaho is hereby empowered to authorize a referendum, and to designate any agency or individual to supervise its conduct, in accordance with the requirements of section 218(d) (3) of the Federal Social Security Act, on the question of whether service in positions covered by a retirement system established by the state or by a political subdivision thereof should be included under said Federal Social Security Act.
History:
[59-1113, added 1957, ch. 23, sec. 1, p. 29.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1114 - MAJORITY FAVORING ACCEPTANCE — AGREEMENT ENTERED INTO FOR COVERAGE.

59-1114. MAJORITY FAVORING ACCEPTANCE — AGREEMENT ENTERED INTO FOR COVERAGE. Should a majority of the eligible members of a retirement system established by the state or by a political subdivision thereof, in a referendum held in accordance with section 218(d) (3) of the Federal Social Security Act, vote favorably for inclusion of positions covered by said retirement system under said Federal Social Security Act, the governor, on behalf of the state of Idaho, is hereby empowered to enter into an agreement with the secretary of health, education, and welfare of the United States for the purpose of covering said positions under said Federal Social Security Act. Such agreement may contain such provisions relating to coverage, benefits, contributions, effective date, modification and termination of agreement, administration, and other appropriate provisions as the governor and the secretary of health, education, and welfare shall agree upon, consistent with the provisions of the Federal Social Security Act.
History:
[59-1114, added 1957, ch. 23, sec. 2, p. 29.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1115 - EMPLOYER’S PORTION OF SOCIAL SECURITY TAX FOR SCHOOL DISTRICT PERSONNEL.

59-1115. EMPLOYER’S PORTION OF SOCIAL SECURITY TAX FOR SCHOOL DISTRICT PERSONNEL. The board of trustees of each class of school district, shall pay the employer’s social security tax for its personnel, as required by federal law.
The department of education shall transmit to the school districts from the appropriation made for that purpose the amount determined in section 33-1004F, Idaho Code.
History:
[59-1115, added 1984, ch. 180, sec. 4, p. 429; am. 1986, ch. 252, sec. 2, p. 673; am. 1988, ch. 255, sec. 1, p. 495; am. 1994, ch. 428, sec. 14, p. 1380.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1301 - PUBLIC EMPLOYEE RETIREMENT SYSTEM CREATED — PURPOSE — DUTIES OF FIDUCIARIES OF RETIREMENT FUND.

59-1301. PUBLIC EMPLOYEE RETIREMENT SYSTEM CREATED — PURPOSE — DUTIES OF FIDUCIARIES OF RETIREMENT FUND. (1) A retirement and disability benefit system is created and placed under the management of a retirement board for the purpose of providing a retirement system and other benefits for public employees in the state of Idaho under this chapter. The retirement system shall be known as the "Public Employee Retirement System of Idaho."
(2) The purpose of such system is to provide an orderly means whereby public employees in the state of Idaho who become superannuated or otherwise incapacitated as the result of age or disability, may be retired from active service without prejudice and without inflicting a hardship upon the employees retired, and to enable such employees to accumulate pension credits to provide for old-age, disability, death and termination of employment, thus effecting economy and efficiency in the administration of the state, county and local government. The legislature, therefore, declares that, in its considered judgment, the public good, and the general welfare of the citizens of this state required the enactment of this measure, under the police powers of the state.
With respect to the retirement fund created in this chapter, the fiduciaries of the fund shall discharge their duties with respect to the fund solely in the interest of the members and their beneficiaries
(a) for the exclusive purpose of:
(i) providing benefits to members and their beneficiaries; and
(ii) defraying reasonable expenses of administering the system;
(b) with the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims;
(c) by diversifying the investments of the fund so as to minimize the risk of large losses, unless under the circumstances it is clearly prudent not to do so; and
(d) in accordance with the provisions of the Idaho Code governing the system.
History:
[59-1301, added 1963, ch. 349, Art. 1, sec. 1, p. 988; am. 1990, ch. 231, sec. 1, p. 613; am. 1991, ch. 16, sec. 1, p. 36; am. 2000, ch. 13, sec. 1, p. 27.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1304 - RETIREMENT BOARD — APPOINTMENT.

59-1304. RETIREMENT BOARD — APPOINTMENT. (1) There is hereby created in the office of the governor a governing authority of the system to consist of a board of five (5) persons known as the retirement board. Each member of the board shall be appointed by the governor to serve a term of five (5) years. The governor shall designate one (1) member of the board to serve as chairman.
(2) Two (2) board members shall be appointed from among active members having at least ten (10) years of credited service.
(3) Three (3) board members shall be appointed from among Idaho citizens who are not members of the system except by reason of having served on the board.
(4) Members of the board shall be compensated as provided by section 59-509(p), Idaho Code. These allowances shall be paid from the administration account of the fund.
(5) A board member shall serve until his successor qualifies. Each board member shall be entitled to one (1) vote, and three (3) board members shall constitute a quorum. Three (3) votes shall be necessary for resolution or action by the board at any meeting except as otherwise provided in this chapter.
(6) The board shall hold regular meetings and shall hold special meetings at such times and at such places as it deems necessary. All meetings of the board shall be open to the public. The board shall keep a record of all its proceedings.
History:
[(59-1304) 59-1326, added 1963, ch. 349, Art. 8, sec. 1, p. 988; am. 1969, ch. 283, sec. 11, p. 856; am. 1974, ch. 22, sec. 45, p. 592; am. 1974, ch. 57, sec. 16, p. 1118; am. 1976, ch. 355, sec. 1, p. 1170; am. 1980, ch. 247, sec. 78, p. 646; am. 1988, ch. 234, sec. 1, p. 462; am. and redesig. 1990, ch. 231, sec. 4, p. 620; am. 2021, ch. 178, sec. 1, p. 493.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1305A - CRIMINAL HISTORY CHECKS.

59-1305A. CRIMINAL HISTORY CHECKS. (1) The public employee retirement system of Idaho (PERSI), through the cooperation of the Idaho state police, shall establish a system to obtain a criminal history check on individuals, including but not limited to classified and nonclassified employees as defined in section 67-5302, Idaho Code, those who will have access to personally identifiable information, and those who will have access to initiate or approve financial transactions. The criminal history check shall be based on a completed ten (10) finger fingerprint card or scan and shall include, at a minimum, information from the following state and national databases:
(a) The Idaho bureau of criminal identification; and
(b) The federal bureau of investigation.
(2) PERSI shall charge all such individuals a fee necessary to cover the cost of undergoing a criminal history check pursuant to this section. The total fee shall be sufficient to cover the net costs charged by the federal bureau of investigation and the Idaho state police. A record of all background checks shall be maintained by PERSI. A copy shall be provided to the applicant upon request.
(3) The Idaho state police and PERSI shall implement a joint exercise of powers agreement pursuant to sections 67-2328 through 67-2333, Idaho Code, necessary to implement the provisions of this section.
History:
[59-1305A, added 2022, ch. 40, sec. 1, p. 104.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1306 - CONFORMITY WITH FEDERAL TAX CODE TO MAINTAIN QUALIFIED PLAN TAX STATUS.

59-1306. CONFORMITY WITH FEDERAL TAX CODE TO MAINTAIN QUALIFIED PLAN TAX STATUS. Chapter 13, title 59, and chapter 14, title 72, Idaho Code, shall be administered in a manner so as to comply with the requirements of 26 U.S.C. section 401(a)(8), (9), (16), (25), (31), (36) and (37) and with the vesting requirements described in 26 U.S.C. section 411(e)(2). The public employee retirement system board shall promulgate rules and amend or repeal conflicting rules in order to assure compliance with the requirements of these sections. This chapter shall be in full force and effect only so long as compliance with paragraphs (8), (9), (16), (25), (31), (36) and (37) of subsection 401(a) and paragraph (2) of subsection 411(e) of the Internal Revenue Code is required for public retirement systems. If compliance with any such paragraph is, at any point no longer required, this provision or the applicable portion thereof, will cease to have any force or effect.
History:
[(59-1306) 1989, ch. 185, sec. 2, p. 461; 1990, am. and redesignated, ch. 231, sec. 6, p. 621; am. 1998, ch. 193, sec. 1, p. 697; am. 2014, ch. 87, sec. 1, p. 237.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1307 - AGREEMENTS WITH OTHER RETIREMENT SYSTEMS.

59-1307. AGREEMENTS WITH OTHER RETIREMENT SYSTEMS. The board may enter into agreements with the boards or other authorities of other retirement systems operated by the state of Idaho or by political subdivisions to protect the retirement rights or benefits of employees who may alter their membership status by changing employment from one agency to another.
History:
[(59-1307) 1963, ch. 349, Art. 3, sec. 3, p. 988; am. and redesig. 1990, ch. 231, sec. 7, p. 621.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1310 - ADMISSIBILITY IN EVIDENCE OF PHOTOREPRODUCED COPIES OF RECORDS OR DOCUMENTS MAINTAINED BY THE SYSTEM — DESTROYING THE ORIGINAL.

59-1310. ADMISSIBILITY IN EVIDENCE OF PHOTOREPRODUCED COPIES OF RECORDS OR DOCUMENTS MAINTAINED BY THE SYSTEM — DESTROYING THE ORIGINAL. Copies of records or documents maintained on microfilm, microfiche, computer imagery or other photoreproductive material of archival quality by the retirement system shall be as admissible in evidence as the original itself in any legal, judicial or administrative proceeding, or action, provided the custodian of records of the retirement system certifies on such copies offered into evidence that the retirement system is not in possession of the original and that the copy is a true and correct representation of the original. The original may be destroyed by the retirement system once the original is microfilmed, microfiched, digitally imaged or copied by other photoreproduction of archival quality.
History:
[59-1310, added 1996, ch. 79, sec. 2, p. 257; am. 1999, ch. 198, sec. 2, p. 514.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1312 - SELECTION OF FUNDING AGENT(S) — INVESTMENT OF ASSETS — TAX EXEMPTION.

59-1312. SELECTION OF FUNDING AGENT(S) — INVESTMENT OF ASSETS — TAX EXEMPTION. (1) The board shall select the funding agent(s) and establish a medium for funding, which may be a self-administration pension trust fund or a group annuity contract, or combination thereof. The contract shall authorize the funding agent(s) to hold and, subject to the provisions of subsections (2) and (3) of this section, to invest moneys for the system and to provide the retirement benefits and death benefits for retired members granted by this chapter.
(2) The board is authorized to select investment managers registered with the Securities and Exchange Commission to invest, reinvest and otherwise manage, subject to the restrictions outlined in subsection (3) of this section, such portions of the assets of the fund as are assigned by the board and are held by a funding agent(s) designated by the board.
(3) The funding agent(s) and investment managers, in acquiring, investing, reinvesting, exchanging, retaining, selling and managing the moneys and properties of the system, shall be governed by the Uniform Prudent Investor Act, chapter 5, title 68, Idaho Code; provided, however, that the board is hereby authorized and empowered, in its sole discretion, to limit, control and designate the types, kinds and amounts of such investments. The funding agent(s) will not be required to segregate moneys applicable to individual employees or employers, but shall only be responsible for the aggregate of such moneys as are received by it.
(4) All contributions paid to the funding agent(s) shall be construed as being exempt from premium taxes payable pursuant to section 41-402, Idaho Code.
History:
[(59-1312) 1963, ch. 349, Art. 8, sec. 3, p. 988; am. 1965, ch. 265, sec. 4, p. 682; am. 1986, ch. 147, sec. 5, p. 415; 1990, am. and redesignated, ch. 231, sec. 10, p. 623; am. 1997, ch. 14, sec. 5, p. 18.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1313 - TRUST AGREEMENT — AMENDED TO COMPLY WITH THIS CHAPTER.

59-1313. TRUST AGREEMENT — AMENDED TO COMPLY WITH THIS CHAPTER. The board may amend its trust agreement with the funding agent to comply with the requirements of this chapter.
History:
[(59-1313) 59-1344, added 1967, ch. 115, sec. 9, p. 222; am. and redesignated 1990, ch. 231, sec. 11, p. 624.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1315 - AMOUNT, TERMS AND CONDITIONS OF REVISED BENEFITS ARE TO BE PROSPECTIVE ONLY UNLESS OTHERWISE PROVIDED.

59-1315. AMOUNT, TERMS AND CONDITIONS OF REVISED BENEFITS ARE TO BE PROSPECTIVE ONLY UNLESS OTHERWISE PROVIDED. As the amount, terms and conditions of benefits may be revised from time to time the application of such revisions shall be prospective only and not retrospective or retroactive unless otherwise provided by statute. Accordingly, unless otherwise provided, a member’s benefits are determined based upon the terms of the plan on the date of the member’s last contribution as an active member.
History:
[(59-1315) 1971, ch. 49, sec. 15, p. 105; am. and redesig. 1990, ch. 231, sec. 13, p. 625; am. 2005, ch. 89, sec. 1, p. 306.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1316 - MEMBER’S RETIREMENT RECORDS CONFIDENTIAL.

59-1316. MEMBER’S RETIREMENT RECORDS CONFIDENTIAL. (1) Each member shall furnish the board with such information as the board shall deem necessary for the proper operation of the system. As provided in section 74-106, Idaho Code, information contained in the retirement system mortgage portfolio loan documents and in each member’s retirement system records is confidential and may not be divulged except as ordered by a court; or except as may be required by the employer member or by the retirement board and its staff in order to carry into effect the purposes of this chapter.
(2) A member may by his written authorization release specific information from his own retirement system records to a stated designee. If the member is deceased, the member’s contingent annuitant or beneficiary may, by written authorization, release specific information from the member’s retirement system records to a stated designee.
(3) The retirement system may disclose the identity of a deceased member’s beneficiary to the member’s spouse, children, and to the court-appointed administrator of the member’s estate.
(4) Should a court order direct distribution or partial distribution of a member’s benefit as defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, to the member’s spouse or former spouse, the system may release to the spouse, former spouse, or the court issuing the order, information pertaining to the division or segregation of the member’s accounts or benefit. This information includes account balances, service accumulations, and related information and histories, but does not include current addresses and phone numbers. The system may release the same information to a member’s current spouse at any time, regardless of whether a court has ordered a distribution or division of the member’s account.
History:
[59-1316, added 1988, ch. 275, sec. 1, p. 906; am. 1990, ch. 213, sec. 90, p. 553; am. and redesig. 1990, ch. 231, sec. 14, p. 625; am. 1990, ch. 249, sec. 7, p. 711; am. 1992, ch. 220, sec. 4, p. 664; am. 1996, ch. 103, sec. 1, p. 405; am. 2000, ch. 13, sec. 2, p. 27; am. 2001, ch. 90, sec. 1, p. 229; am. 2015, ch. 141, sec. 158, p. 501.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1317 - RIGHTS TO BENEFITS INALIENABLE.

59-1317. RIGHTS TO BENEFITS INALIENABLE. (1) The right of a person to any benefits under this chapter and the money in any fund created by this chapter shall not be assignable or subject to execution, garnishment or attachment or to the operation of any bankruptcy or insolvency law.
(2) Notwithstanding subsection (1) of this section, the benefits of a member or alternate payee shall be subject to garnishment, execution, or wage withholding under chapter 12, title 7, Idaho Code, for the enforcement of an order for the support of a minor child.
(3) Notwithstanding subsection (1) of this section, prior to July 1, 1998, should a court order direct distribution or partial distribution of a member benefit defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, be made to the member’s spouse or former spouse, that member’s full benefit entitlement will be forwarded to the court for distribution.
(4) Notwithstanding subsection (1) of this section, on or after July 1, 1998, should a court order direct distribution or partial distribution of a member’s benefit defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, be made to the member’s spouse or former spouse, the court order must be an approved domestic retirement order and shall comply with the requirements of sections 59-1319 and 59-1320, Idaho Code.
(5) Notwithstanding subsection (1) of this section, should a court order establish a trust pursuant to section 15-5-409, Idaho Code, the full benefit entitlement will be forwarded to the trustee, naming the trustee as payee.
History:
[(59-1317) 1963, ch. 349, Art. 7, sec. 1, p. 988; am. 1985, ch. 168, sec. 4, p. 448; am. 1986, ch. 221, sec. 5, p. 588; 1990, am. and redesignated, ch. 231, sec. 15, p. 625; am. 1996, ch. 102, sec. 1, p. 405; am. 1998, ch. 22, sec. 2, p. 134.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1318 - RIGHTS IN ASSETS OF SYSTEM LIMITED.

59-1318. RIGHTS IN ASSETS OF SYSTEM LIMITED. No particular person, group of persons or entity shall have any right in any specific portion of the assets of the system other than such undivided interest in the whole of such assets as is specified in this chapter.
History:
[(59-1318) 1963, ch. 349, Art. 9, sec. 4, p. 988; am. and redesig. 1990, ch. 231, sec. 16, p. 626.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1321 - PROCEDURE FOR EMPLOYEES OF POLITICAL SUBDIVISIONS TO BE INCLUDED IN RETIREMENT SYSTEM.

59-1321. PROCEDURE FOR EMPLOYEES OF POLITICAL SUBDIVISIONS TO BE INCLUDED IN RETIREMENT SYSTEM. A political subdivision not participating in the system may, through its governing body, notify the board in writing that it elects to include its employees in the system. The board shall make a study and estimate the cost of including such employees in the system. Upon completion of the study and under the condition that the excess cost, if any, to include the employees as active members is paid upon admission, the political subdivision may apply for admission to the system. Payment of excess cost shall be made upon admission, unless the board in its sole discretion grants an extension. In no case shall an extension exceed two (2) years. Thereupon the board may upon such terms, not inconsistent with this chapter, as are set forth in a contract between the board and the political subdivision, integrate said political subdivision, and its employees into the system established by this chapter effective on the date of notice of election or later unless otherwise prohibited by law. The contract shall have no effect, however, until notice and hearing regarding it is afforded to such employees. Such contract shall provide for the appropriate funding of accrued benefits under any existing retirement program at the time the political subdivision is admitted to the system.
History:
[(59-1321) 1963, ch. 349, Art. 3, sec. 4, p. 988; am. 1976, ch. 97, sec. 3, p. 409; am. 1987, ch. 164, sec. 1, p. 322; am. 1989, ch. 187, sec. 1, p. 463; am. and redesig. 1990, ch. 231, sec. 17, p. 626.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1324 - TRANSFER OF MONEYS FROM STATE COMMUNITY COLLEGE ACCOUNT.

59-1324. TRANSFER OF MONEYS FROM STATE COMMUNITY COLLEGE ACCOUNT. After July 1, 1984, the state board of education shall, at the request of the board, direct the transfer from the state community college account or from appropriations made for that purpose to the public employee retirement account of an aggregate sum in lieu of and equivalent to individual employer contributions provided by section 59-1322, Idaho Code, required with respect to employees of community college districts on the basis of salaries paid such employees as certified by the board to the state treasurer.
History:
[(59-1324) 59-1332B, added 1969, ch. 144, sec. 4, p. 466; am. 1984, ch. 180, sec. 6, p. 430; am. and redesig. 1990, ch. 231, sec. 20, p. 628; am. 2013, ch. 187, sec. 14, p. 463.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1325 - EMPLOYER REMITTANCE TO BOARD — COLLECTION OF DELINQUENCIES.

59-1325. EMPLOYER REMITTANCE TO BOARD — COLLECTION OF DELINQUENCIES. (1) Each employer, or, where the employer’s payroll is paid separately by departments, each department of the employer, shall remit to the retirement board all contributions required of it and its employees on the basis of salaries paid by it during each pay period together with whatever contributions or contribution credits may be required to correct previous errors or omissions. These remittances shall be accompanied by such reports as are required by the board to determine contributions required and member benefit entitlements established under this chapter and, unless extended in writing by the executive director, shall be remitted no later than five (5) days after each pay date. Such contributions shall be remitted together with contributions remitted pursuant to subsection (5) of section 59-1308, Idaho Code, as directed by the board. Thereafter, unpaid contributions shall be considered delinquent and interest will begin accruing at the greater of the rate of interest provided in section 28-22-104(1), Idaho Code, or regular interest. The executive director may, in his discretion, waive these interest charges in extraordinary circumstances.
(2) If any employer shall fail or refuse to remit any such contributions within thirty (30) days after the date due, the board may certify to the state controller the fact of such failure or refusal and the amount of the delinquent contribution or contributions, together with interest. A copy of such certification and request shall be furnished the delinquent employer.
(3) The state controller shall deduct said amount as an offset, together with interest charges, from any funds payable then or in the future to the delinquent employer and shall pay such amounts to the retirement fund.
History:
[(59-1325) 1963, ch. 349, Art. 9, sec. 3, p. 988; am. 1969, ch. 283, sec. 13, p. 856; am. 1971, ch. 49, sec. 13, p. 105; am. 1976, ch. 97, sec. 10, p. 414; am. 1977, ch. 178, sec. 8, p. 462; am. 1987, ch. 164, sec. 4, p. 324; am. and redesig. 1990, ch. 231, sec. 21, p. 628; am. 1994, ch. 180, sec. 140, p. 511; am. 1999, ch. 195, sec. 1, p. 507; am. 2002, ch. 8, sec. 1, p. 11.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1327 - MAKING A FALSE CLAIM — MISDEMEANOR.

59-1327. MAKING A FALSE CLAIM — MISDEMEANOR. Any person making a false claim for allowance of benefits or payment of money under the provisions of this chapter, knowing the same to be false, shall be guilty of a misdemeanor and shall be punished pursuant to the provisions of section 18-113, Idaho Code.
History:
[59-1327, added 1993, ch. 349, sec. 2, p. 1294.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1328 - ADMINISTRATIVE PENALTIES FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS.

59-1328. ADMINISTRATIVE PENALTIES FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS. The board may assess actual costs including staff salaries and benefits and miscellaneous costs such as computer programming and processing, as an administrative penalty against any employer which refuses or fails to comply with the board’s reporting requirements after the system staff has attempted to obtain compliance for a period of three (3) months. After three (3) months, the actual administrative costs shall be monitored and the board may assess them directly against the noncomplying employer unit.
History:
[59-1328, added 1993, ch. 348, sec. 1, p. 1294.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1329 - BOARD REGULATIONS.

59-1329. BOARD REGULATIONS. The board is authorized to promulgate rules providing for imposition of interest on delinquent employee contributions.
History:
[59-1329, added 1993, ch. 350, sec. 4, p. 1302.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1331 - CONTRIBUTIONS.

59-1331. CONTRIBUTIONS. (1) Beginning on or after the later of the date of establishment or employment, each active member shall contribute toward the cost of the benefits provided under this chapter. This contribution shall be made in the form of a deduction from salary to be transmitted to the board in accordance with section 59-1325, Idaho Code.
(2) Any person who was prevented from being an active member during his first twelve (12) months of employment due to the restriction contained in subsection (2) of section 59-1302, Idaho Code, may, prior to December 31, 1975, pay the board the contributions he would have made absent said restriction and be credited with membership service for such period of time. The time for payment shall be extended provided such payment includes regular interest from December 31, 1975.
(3) Employee contributions received by the board in error may be refunded upon a distributable event with regular interest.
History:
[(59-1331) 59-1303, added 1963, ch. 349, Art. 2, sec. 1, p. 988; am. 1969, ch. 283, sec. 2, p. 856; am. 1969, ch. 460, sec. 2, p. 1288; am. 1971, ch. 49, sec. 2, p. 105; am. 1974, ch. 57, sec. 3, p. 1118; am. 1979, ch. 158, sec. 2, p. 483; am. 1981, ch. 10, sec. 2, p. 17; am. 1984, ch. 130, sec. 1, p. 304; am. and redesig. 1990, ch. 231, sec. 24, p. 630; am. 2001, ch. 138, sec. 1, p. 498.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1332 - PICK UP OF EMPLOYEE CONTRIBUTIONS.

59-1332. PICK UP OF EMPLOYEE CONTRIBUTIONS. (1) An employer, pursuant to the provisions of section 414(h)(2) of the Internal Revenue Code of 1954, as amended, shall pick up and pay the contributions which would be payable by the employees as members under sections 59-1331 and 72-1431, Idaho Code, with respect to the service of employees after June 30, 1983.
(2) The members’ contributions picked up by an employer shall be designated for all purposes of the retirement system as member contributions, except for the determination of tax upon a distribution from the retirement system. These accumulated contributions shall become part of the members’ accumulated contributions, but accounted for separately from those previously accumulated.
(3) Member contributions picked up by an employer shall be payable from the same source as is used to pay compensation to a member, and shall be included in the member’s salary as defined in subsection (31) of section 59-1302, Idaho Code.
History:
[(59-1332) 1983, ch. 163, sec. 1, p. 469; am. 1986, ch. 147, sec. 2, p. 414; am. and redesig. 1990, ch. 231, sec. 25, p. 630.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1333 - CONTRIBUTIONS FROM EMPLOYEES.

59-1333. CONTRIBUTIONS FROM EMPLOYEES. The contribution for a member who is not classified as a police officer, firefighter, or school employee shall be sixty percent (60%) of the employer contribution rate determined pursuant to section 59-1322, Idaho Code, and rounded to the nearest one hundredth percent (.01%) of salary. The board is specifically authorized to certify to the state controller the necessary adjustments in the rate of member contributions.
History:
[(59-1333) 1963, ch. 349, Art. 2, sec. 2, p. 988; am. 1974, ch. 57, sec. 4, p. 1118; am. 1977, ch. 178, sec. 6, p. 462; am. 1980, ch. 143, sec. 2, p. 308; am. 1982, ch. 243, sec. 1, p. 629; am. 1986, ch. 143, sec. 1, p. 400; am. and redesig. 1990, ch. 231, sec. 26, p. 630; am. 1994, ch. 180, sec. 141, p. 512; am. 2022, ch. 216, sec. 3, p. 696.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1334 - CONTRIBUTIONS — FROM POLICEMEN AND FIREFIGHTERS.

59-1334. CONTRIBUTIONS — FROM POLICEMEN AND FIREFIGHTERS. The contribution for a member who is classified as a police officer or firefighter shall be seventy-two percent (72%) of the employer contribution rate determined pursuant to section 59-1322, Idaho Code, and rounded to the nearest one hundredth percent (.01%) of salary. The board is specifically authorized to certify to the state controller the necessary adjustments in the rate of member contributions.
History:
[(59-1334) 1963, ch. 349, Art. 2, sec. 3, p. 988; am. 1974, ch. 57, sec. 5, p. 1118; am. 1977, ch. 178, sec. 7, p. 462; am. 1980, ch. 143, sec. 3, p. 308; am. 1982, ch. 243, sec. 2, p. 629; am. 1986, ch. 143, sec. 2, p. 400; am. and redesignated 1990, ch. 231, sec. 27, p. 631; am. 1994, ch. 180, sec. 142, p. 512; am. 2022, ch. 216, sec. 4, p. 696.]
2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM › Section 59-1335 - CONTRIBUTIONS — FROM SCHOOL EMPLOYEES.

59-1335. CONTRIBUTIONS — FROM SCHOOL EMPLOYEES. The contribution for a member who is classified as a school employee as defined in section 59-1302(31A), Idaho Code, shall be sixty percent (60%) of the employer contribution rate determined pursuant to section 59-1322, Idaho Code, and rounded to the nearest one hundredth percent (.01%) of salary. The board is specifically authorized to certify to the state controller the necessary adjustments in the rate of member contributions.
History:
[59-1335, added 2022, ch. 216, sec. 5, p. 697.]