Idaho Code § 26-3202

Purposes of the act.
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The purposes of this act are to permit:
(1) State banks and state trust companies to engage in the trust business in this state; and
(2) Banks and other depository institutions, foreign banks and trust companies to engage in the trust business on a multistate and international basis to the extent consistent with the safety and soundness of the trust institutions engaged in a trust business in this state and the protection of consumers, clients and other customers of such trust institutions.

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