{"data":{"id":"us-id/idaho-code-63-3007","jurisdiction":"us-id","citation":"Idaho Code § 63-3007","heading":"Fiduciary.","body":"The term \"fiduciary\" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in a position of trust or fiduciary capacity for any other person or group of persons.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3007/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:49Z","sha256":"6698b6aae81b2b796237e8d8b5af830c9b4fd9e8e12bb8eca5f2b7112d5e1291","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3006c","next":"us-id/idaho-code-63-3008"},"notice":"GroundRules: Original legal text. Not legal advice."}