Idaho Statutes Title 14. Estates of Decedents § 14-5-204. When custodial account for minor presumed abandoned

(1) Subject to the provisions of section 14-5-210, Idaho Code, property held in an account established under a state's uniform gifts to minors act or uniform transfers to minors act is presumed abandoned if it is unclaimed by or on behalf of the minor on whose behalf the account was opened five (5) years after the later of:

(2) If the holder does not send communications to the custodian of the minor on whose behalf an account described in subsection (1) of this section was opened by first class United States mail, the holder shall attempt to confirm the custodian's interest in the property by sending the custodian an electronic mail communication no later than two (2) years after the custodian's last indication of interest in the property. However, the holder shall promptly attempt to contact the custodian by first class United States mail if:

(3) If first class United States mail sent pursuant to subsection (2) of this section is returned undelivered to the holder by the United States postal service, the property is presumed abandoned five (5) years after the date established by subsection (1)(b) of this section.

(4) When the property in the account described in subsection (1) of this section is transferred to the minor on whose behalf an account was opened or to the minor's estate, the property in the account is no longer subject to this section.