Idaho Statutes Title 18. Crimes and Punishments § 18-5630. Forfeiture of substitute property

(1) Cannot be located upon the exercise of due diligence;

(2) Has been transferred or sold to, or deposited with, a third party;

(3) Has been placed beyond the jurisdiction of the court;

(4) Has been substantially diminished in value; or

(5) Has been commingled with other property that cannot be divided without difficulty;