2005 Idaho Code - 68-1319 — APPLICABLE LAW

                                  TITLE  68
                            TRUSTS AND FIDUCIARIES
                                  CHAPTER 13
                      IDAHO UNIFORM CUSTODIAL TRUST ACT
    68-1319.  APPLICABLE LAW. (1) This chapter applies to a transfer or
declaration creating a custodial trust that refers to this chapter if, at the
time of the transfer or declaration, the transferor, beneficiary, or custodial
trustee is a resident of or has its principal place of business in this state
or custodial trust property is located in this state.  The custodial trust
remains subject to this chapter despite a later change in residence or
principal place of business of the transferor, beneficiary, or custodial
trustee, or removal of the custodial trust property from this state.
    (2)  A transfer made pursuant to an act of another state substantially
similar to the provisions of this chapter is governed by the law of that state
and may be enforced in this state.