Idaho Code § 41-2820

Initial qualifications -- Domestic mutuals.
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When newly organized, a domestic mutual insurer may be authorized to transact any one of the kinds of insurance defined in sections 41-502 through 41-506 , Idaho Code, if it has otherwise complied with the provisions of title 41 , Idaho Code, and possesses and maintains surplus funds as provided in section 41-313 or 41-3102A , Idaho Code.

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