Idaho Code § 14-5-206: WHEN STORED VALUE CARD PRESUMED ABANDONED.

(1) Subject to the provisions of section 14-5-209, Idaho Code, the net card value of a stored value card, other than a payroll card that has not been duly converted to a federal deposit insurance corporation-insured, owner accessible account balance at a financial institution, is presumed abandoned five (5) years after the latest of:

(a) December 31 of the year in which the card is issued or additional funds are deposited into it;

(b) The most recent indication of interest in the card by the apparent owner; or

(c) A verification or review of the balance by or on behalf of the apparent owner.

(2) The amount presumed abandoned in a stored value card is the net card value at the time it is presumed abandoned.