{"data":{"id":"us-id/idaho-code-28-8-201","jurisdiction":"us-id","citation":"Idaho Code § 28-8-201","heading":"Issuer.","body":"(1) With respect to an obligation on or a defense to a security, an \"issuer\" includes a person that:\n(a) Places or authorizes the placing of its name on a security certificate, other than as authenticating trustee, registrar, transfer agent, or the like, to evidence a share, participation or other interest in its property or in an enterprise, or to evidence its duty to perform an obligation represented by the certificate;\n(b) Creates a share, participation or other interest in its property or in an enterprise, or undertakes an obligation, that is an uncertificated security;\n(c) Directly or indirectly creates a fractional interest in its rights or property, if the fractional interest is represented by a security certificate; or\n(d) Becomes responsible for, or in place of, another person described as an issuer in this section.\n(2) With respect to an obligation on or defense to a security, a guarantor is an issuer to the extent of its guaranty, whether or not its obligation is noted on a security certificate.\n(3) With respect to a registration of a transfer, issuer means a person on whose behalf transfer books are maintained.","path":["TITLE 28 COMMERCIAL TRANSACTIONS","CHAPTER 8 INVESTMENT SECURITIES","PART 2. ISSUE AND ISSUER"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title28/t28ch8/sect28-8-201/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:18:18Z","sha256":"29907361fda9718c6231f470ce49dbd01145479d96c2b1e9c89123e8336ea918","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-28-8-117","next":"us-id/idaho-code-28-8-202"},"notice":"GroundRules: Original legal text. Not legal advice."}