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Idaho Code § 14-502 Property Presumed Abandoned - General Rule
Library | Idaho Statutes |
Edition | 2023 |
Currency | Current through the 2023 Regular Legislative Session |
Year | 2023 |
Citation | Idaho Code § 14-502 |
(1) Except as otherwise provided by this chapter, all intangible property, including any income or increment derived therefrom, less any lawful charges, that is held, issued, or owing in the ordinary course of a holder's business and has remained unclaimed by the owner for more than five (5) years after it became payable or distributable is presumed abandoned.
(2) Notwithstanding subsection (1) of this section, the following items shall not constitute abandoned property for the purposes of this act:
(a) Amounts withheld by a business association as a penalty or forfeiture or as damages in the event a person who has reserved the services of the business association fails to make use of and pay for the service;
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