There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 68-819 — ACCOUNTING BY AND DETERMINATION OF LIABILITY OF CUSTODIAN
TITLE 68 TRUSTS AND FIDUCIARIES CHAPTER 8 TRANSFERS TO MINORS 68-819. ACCOUNTING BY AND DETERMINATION OF LIABILITY OF CUSTODIAN. (1) A minor who has attained the age of fourteen (14) years, the minor's guardian of the person or legal representative, an adult member of the minor's family, a transferor, or a transferor's legal representative may petition the court (i) for an accounting by the custodian or the custodian's legal representative; or (ii) for a determination of responsibility, as between the custodial property and the custodian personally, for claims against the custodial property, unless the responsibility has been adjudicated in an action under section 68-817, Idaho Code, to which the minor or the minor's legal representative was a party. (2) A successor custodian may petition the court for an accounting by the predecessor custodian. (3) The court, in a proceeding under this chapter or in any other proceeding, may require or permit the custodian or the custodian's legal representative to account. (4) If a custodian is removed under section 68-818(6), Idaho Code, the court shall require an accounting and order delivery of the custodial property and records to the successor custodian and the execution of all instruments required for transfer of the custodial property.
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