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, […]
Section 15-12-301 – STATUTORY FORM POWER OF ATTORNEY.
15-12-301. STATUTORY FORM POWER OF ATTORNEY. A document substantially in the following form may be used to create a statutory form power of attorney that has the meaning and effect prescribed in this chapter. IDAHO STATUTORY FORM POWER OF ATTORNEY IMPORTANT INFORMATION This power of attorney authorizes another person (your agent) to make decisions concerning […]
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 […]
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.]
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 […]
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 […]
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 […]
Section 15-12-201 – AUTHORITY THAT REQUIRES SPECIFIC GRANT — GRANT OF GENERAL AUTHORITY.
15-12-201. AUTHORITY THAT REQUIRES SPECIFIC GRANT — GRANT OF GENERAL AUTHORITY. (1) An agent under a power of attorney may exercise the following authority on behalf of the principal or with the principal’s property only if the power of attorney expressly grants the agent the authority and exercise is not otherwise prohibited by other agreement […]
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 […]
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 […]