Idaho Code § 57-111A: Treasurer of depositing unit shall not deposit money in any bank or trust company which has failed to pay all state and local taxes.

The treasurer of a depositing unit shall not deposit moneys of a depositing unit in a financial institution which has failed to pay all state and local taxes it owes, including corporate income or franchise taxes upon its corporate income or franchise, sales and use taxes upon its purchases of tangible personal property, and real and personal property taxes upon property owned or leased by such financial institution.