Idaho Code § 67-2725A: State treasurer prohibited from making deposits in banks or trust companies which have failed to pay all state and local taxes.

The state treasurer shall not deposit moneys of the state in a bank or trust company which has failed to pay all state and local taxes, 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 bank or trust company.