There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 26-3401 — TRUST BUSINESS AT A BRANCH OR TRUST OFFICE OR REPRESENTATIVE TRUST OFFICE
TITLE 26 BANKS AND BANKING CHAPTER 34 TRUST INSTITUTIONS -- OUT-OF-STATE TRUST INSTITUTION OFFICES 26-3401. TRUST BUSINESS AT A BRANCH OR TRUST OFFICE OR REPRESENTATIVE TRUST OFFICE. (1) An out-of-state trust institution may act as a fiduciary in this state or engage in a trust business in this state if it maintains a trust office in this state as permitted by this chapter, or a branch in this state. (2) An out-of-state trust institution may not act as a fiduciary, but may otherwise engage in a trust business, at a representative trust office as permitted by this chapter.
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