Idaho § 26-2915 - Maintenance of records
Full text of Idaho Idaho Statutes § 26-2915 — Maintenance of records, with citation guidance and answers to common questions.
§ 26-2915. Maintenance of records
(1) Each licensee shall make, keep, and preserve the following books, accounts and other records for a period of three (3) years:
(a) A record or records of payment instruments sold;
(b) A general ledger containing all asset, liability, capital, income and expense accounts, which general ledger shall be posted at least monthly;
(c) Settlement sheets, if received from authorized representatives;
(d) Bank statements and bank reconciliation records;
(e) Records of outstanding payment instruments;
(f) Records of each payment instrument paid within the three (3) year period;
(g) A list of the names and addresses of all of the licensee’s authorized representatives, as well as copies of each authorized representative’s contract; and
(h) All reports required by federal currency reporting, recordkeeping, and suspicious transaction reporting requirements as set forth in 31 U.S.C. sec. 5311, 31 CFR part 103 (2000), and other federal and state laws pertaining to money laundering.
(2) Maintenance of such documents as are required in this section in a photographic or other similar form shall constitute compliance with the provisions of this section.
(3) Records may be maintained at a location other than at a location within this state so long as they are made accessible to the director on seven (7) days’ written notice.
[26-2915, added 1994, ch. 410, sec. 1, p. 1291; am. 2005, ch. 142, sec. 2, p. 439.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 26-2915
What does Idaho Statutes § 26-2915 cover?
Section 26-2915 ("Maintenance of records") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 26-2915?
A common citation format is "Idaho Statutes § 26-2915" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 26-2915 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.