Idaho Code § 55-919: governing law.

(1) In this section, the following rules shall determine a debtor’s location:

(a) A debtor who is an individual is located at the individual’s principal residence;

(b) A debtor that is an organization and has only one (1) place of business is located at its place of business; and

(c) A debtor that is an organization and has more than one (1) place of business is located at its chief executive office.

(2) A claim in the nature of a claim under this act is governed by the local law of the jurisdiction in which the debtor is located when the transfer is made or the obligation is incurred.