Idaho Code § 15-14-103: applicability.

(1) This chapter applies to:

(a) A fiduciary acting under a will or power of attorney executed before, on or after July 1, 2016;

(b) A personal representative acting for a decedent who died before, on or after July 1, 2016;

(c) A conservatorship proceeding commenced before, on or after July 1, 2016; and

(d) A trustee acting under a trust created before, on or after July 1, 2016.

(2) This chapter applies to a custodian if the user resides in this state or resided in this state at the time of the user’s death.

(3) This chapter does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer’s business.