Idaho Code § 14-5-907: PAYMENT AND DELIVERY EXCLUSIVELY TO OWNER.

(1) Except as provided in this section and notwithstanding any other provision of law to the contrary, including but not limited to the provisions of chapter 12, title 15, Idaho Code, the administrator shall pay or deliver property exclusively in the name of and to the person determined to be the legal or beneficial owner of the property pursuant to section 14-5-904, Idaho Code. Upon submission of evidence of appointment satisfactory to the administrator, the administrator shall pay or deliver property to a court-appointed guardian of an incapacitated person or a minor. Upon submission of evidence of authority satisfactory to the administrator, the administrator shall pay or deliver property to the parent of a minor.

(2) The administrator is not bound by any terms of a purported power of attorney or assignment that may be presented as having been executed by the purported owner, heir, legatee, or fiduciary of the estate of the deceased owner of property reported under this chapter.