Idaho § 26-3204 - Persons authorized to act as a fiduciary
Full text of Idaho Idaho Statutes § 26-3204 — Persons authorized to act as a fiduciary, with citation guidance and answers to common questions.
§ 26-3204. Persons authorized to act as a fiduciary
(1) No person shall act as a fiduciary in this state except:
(a) A state trust company;
(b) A state bank;
(c) A savings bank organized under the laws of this state and authorized to act as a fiduciary pursuant to the savings bank act, chapter 18, title 26 , Idaho Code;
(d) A national bank authorized by the comptroller of the currency to act as a fiduciary pursuant to 12 U.S.C. 92a;
(e) A federally chartered savings association having its principal office in this state and authorized by its federal chartering authority to act as a fiduciary;
(f) An out-of-state bank with a branch in this state established or maintained pursuant to the interstate banking act, chapter 26, title 26 , Idaho Code, or the interstate branching act, chapter 16, title 26 , Idaho Code, or a trust office licensed by the director pursuant to this act;
(g) An out-of-state trust company with a trust office licensed by the director pursuant to this act;
(h) A foreign bank with a trust office licensed by the director pursuant to this act; or
(i) Such other person as may be authorized by the director, in his discretion, and upon such conditions as he may require.
(2) No person shall engage in an unauthorized trust activity.
[26-3204, added 2000, ch. 288, sec. 8, p. 978.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 26-3204
What does Idaho Statutes § 26-3204 cover?
Section 26-3204 ("Persons authorized to act as a fiduciary") 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 § 26-3204?
A common citation format is "Idaho Statutes § 26-3204" (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 § 26-3204 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.