There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 67-2725A — STATE TREASURER PROHIBITED FROM MAKING DEPOSITS IN BANKS OR TRUST COMPANIES WHICH HAVE FAILED TO PAY ALL STATE AND LOCAL TAXES
TITLE 67 STATE GOVERNMENT AND STATE AFFAIRS CHAPTER 27 DEPARTMENT OF FINANCE 67-2725A. STATE TREASURER PROHIBITED FROM MAKING DEPOSITS IN BANKS OR TRUST COMPANIES WHICH HAVE FAILED TO PAY ALL STATE AND LOCAL TAXES. The state treasurer shall not deposit moneys of the state in a bank or trust company which has failed to pay all state and local taxes, including corporate income or franchise taxes upon its corporate income or franchise, sales and use taxes upon its purchases of tangible personal property, and real and personal property taxes upon property owned or leased by such bank or trust company.
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