{"data":{"id":"us-id/idaho-code-14-5-404","jurisdiction":"us-id","citation":"Idaho Code § 14-5-404","heading":"RETENTION OF RECORDS BY HOLDER.","body":"A holder required to file a report under section 14-5-401, Idaho Code, shall retain records for ten (10) years after the later of the date the report was filed or the last date a timely report was due to be filed, unless a shorter period is provided by rule of the administrator. The holder may satisfy the requirement to retain records under this section through an agent. The records must contain:\n(1) The information required to be included in the report;\n(2) The date, place, and nature of the circumstances that gave rise to the property right;\n(3) The amount or value of the property;\n(4) The last address of the apparent owner, if known to the holder;\n(5) Working papers documenting items considered for reporting that were not ultimately determined to represent unclaimed property, to allow examination to determine whether the holder has complied with this chapter;\n(6) If the holder sells, issues, or provides to others for sale or issue in this state traveler’s checks, money orders, or similar instruments, other than third-party bank checks, on which the holder is directly liable, a record of the instruments while they remain outstanding indicating the state and date of issue;\n(7) Deductions for service charges incurred after the report date;\n(8) Interest accruing on reportable amounts or contracts providing for the cessation of such interest; and\n(9) Notices sent pursuant to section 14-5-501, Idaho Code, that have been signed by the apparent owner and returned to the holder.","path":["TITLE 14 ESTATES OF DECEDENTS","CHAPTER 5 REVISED UNCLAIMED PROPERTY ACT","PART 4 REPORT BY HOLDER"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title14/t14ch5/sect14-5-404/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T13:28:09Z","sha256":"b8f6342283ba8c955e17f16af567ca5010360c89bc556d5b70e3dc08bc829953","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-14-5-403","next":"us-id/idaho-code-14-5-405"},"notice":"GroundRules: Original legal text. Not legal advice."}