Idaho Code § 54-2113

Corporate practice.
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(1) A veterinary medical practice may be conducted only as a sole proprietorship, as a partnership or as a professional service corporation as defined in chapter 13, title 30 , Idaho Code. No business corporation, other than a professional service corporation, shall be organized for the practice of veterinary medicine or shall provide veterinary medical services.
(2) A not-for-profit corporation may own property in connection with a veterinary medical facility or animal shelter, provided that an actively licensed veterinarian makes all the decisions pertaining to diagnosis, care and treatment of the patients.

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