Idaho Code § 30-1312

Application of corporation laws -- Merger.
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(1) Subsection (2) of this section applies only to mergers of professional corporations excluded from the Idaho entity transactions act by section 30-18-110 , Idaho Code.
(2) The business corporation act of the state of Idaho shall be applicable to a corporation organized pursuant to this act except to the extent that any of the provisions of this act are interpreted to be in conflict with the provisions thereof, and in such event the provisions of this act shall take precedence with respect to a corporation organized pursuant to the provisions of this act. A professional corporation organized under this act shall consolidate or merge only with another professional corporation organized to render the same specific professional service or allied professional services.

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