Idaho Code § 30-18-201

Merger authorized.
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(1) Except as otherwise provided in this section, by complying with this part:
(a) One (1) or more domestic entities may merge with one (1) or more domestic or foreign entities resulting in a domestic or foreign surviving entity; and
(b) Two (2) or more foreign entities may merge resulting in a domestic entity.
(2) Except as otherwise provided in this section, by complying with the provisions of this part applicable to foreign entities a foreign entity may be a party to a merger under this part or may be the surviving entity in such a merger if the merger is authorized by the law of the foreign entity's jurisdiction of organization.

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