Power of Attorney Acceptance and Refusal Rules in Idaho

At a glance

Requirements one by one

Covered power and response

The Act excludes health-care powers, entity voting delegations, government-purpose forms and powers coupled with an interest (§ 15-12-103). For the acceptance provisions, “acknowledged” means purportedly verified before a notary or another authorized acknowledger (§ 15-12-119(1)). Subject to the exceptions in § 15-12-120(2), a person must accept the presented power or request permitted material within seven business days (§ 15-12-120(1)(a)).

Supporting requests and later response

The person may ask for an agent’s certification under penalty of perjury, an English translation when the power contains another language, or a counsel opinion on a legal matter if the reason is provided in a writing or other record (§ 15-12-119(4)). A translation or opinion is at the principal’s expense unless requested more than seven business days after presentation (§ 15-12-119(5)). After requested material arrives, the person generally must accept within five business days, subject to the statutory refusal grounds (§ 15-12-120(1)(b), (2)).

Refusal and remedy

The exceptions cover transactions the person need not make with the principal, a federal-law conflict, actual knowledge of termination, refusal of requested proof, a good-faith concern about validity or authority, and a specified adult-protection report (§ 15-12-120(2)). A person refusing in violation of the section is subject to an acceptance order and liability for reasonable attorney’s fees and costs in an action or proceeding confirming validity or mandating acceptance (§ 15-12-120(3)).

What trips people up

A recipient may not require an additional or different power-of-attorney form for authority the presented power already grants (§ 15-12-120(1)(c)). Other law applicable to financial institutions or entities controls if inconsistent with this Act (§ 15-12-122).

Common questions

Must the recipient send a written rejection? Section 15-12-120 states no general written-rejection notice. A request for a counsel opinion has a narrower rule: the requester must provide the reason in a writing or other record (§ 15-12-119(4)(c)).

Does a translation always cost the principal? The statute shifts the translation or opinion expense when the request is made more than seven business days after presentation (§ 15-12-119(5)).

Statutes and sources

Current Idaho Legislature statutes, accessed October 4, 2026.

Idaho Code § 15-12-103. “15-12-103. Applicability. This chapter applies to all powers of attorney except:

(1) A power to the extent it is coupled with an interest in the subject of the power, including, but not limited to, a power given to or for the benefit of a creditor in connection with a credit transaction;

(2) A power to make health care decisions;

(3) A proxy or other delegation to exercise voting rights or management rights with respect to an entity; and

(4) A power created on a form prescribed by a government or governmental subdivision, agency or instrumentality for a governmental purpose.” Official statute (accessed October 4, 2026).

Idaho Code § 15-12-119. “15-12-119. Acceptance of and reliance upon an acknowledged power of attorney. (1) For purposes of this section and section 15-12-120, Idaho Code, "acknowledged" means purportedly verified before a notary public or other individual authorized to take acknowledgments.

(2) A person that in good faith accepts an acknowledged power of attorney without actual knowledge that the signature is not genuine may rely upon the presumption under section 15-12-105, Idaho Code, that the signature is genuine.

(3) A person that in good faith accepts an acknowledged power of attorney without actual knowledge that the power of attorney is void, invalid or terminated, that the purported agent’s authority is void, invalid or terminated, or that the agent is exceeding or improperly exercising the agent’s authority may rely upon the power of attorney as if the power of attorney were genuine, valid and still in effect, the agent’s authority were genuine, valid and still in effect, and the agent had not exceeded and had properly exercised the authority.

(4) A person that is asked to accept an acknowledged power of attorney may request, and rely upon, without further investigation:

(a) An agent’s certification under penalty of perjury of any factual matter concerning the principal, the agent or the power of attorney;

(b) An English translation of the power of attorney if the power of attorney contains, in whole or in part, language other than English; and

(c) An opinion of counsel as to any matter of law concerning the power of attorney if the person making the request provides in a writing or other record the reason for the request.

(5) An English translation or an opinion of counsel requested under this section must be provided at the principal’s expense unless the request is made more than seven (7) business days after the power of attorney is presented for acceptance.

(6) For purposes of this section and section 15-12-120, Idaho Code, a person that conducts activities through employees is without actual knowledge of a fact relating to a power of attorney, a principal or an agent if the employee conducting the transaction involving the power of attorney is without actual knowledge of the fact.” Official statute (accessed October 4, 2026).

Idaho Code § 15-12-120. “15-12-120. Liability for refusal to accept an acknowledged power of attorney. (1) Except as otherwise provided in subsection (2) of this section:

(a) A person must either accept an acknowledged power of attorney or request an agent’s certification, a translation or an opinion of counsel pursuant to section 15-12-119(4), Idaho Code, within seven (7) business days after presentation of the power of attorney for acceptance;

(b) If a person requests an agent’s certification, a translation, or an opinion of counsel under section 15-12-119(4), Idaho Code, the person must accept the power of attorney no later than five (5) business days after receipt of the certification, translation or opinion of counsel; and

(c) A person may not require an additional or different form of power of attorney for authority granted in the power of attorney presented.

(2) A person is not required to accept an acknowledged power of attorney if:

(a) The person is not otherwise required to engage in a transaction with the principal in the same circumstances;

(b) Engaging in a transaction with the agent or the principal in the same circumstances would not be consistent with federal law;

(c) The person has actual knowledge of the termination of the agent’s authority or of the power of attorney before exercise of the power;

(d) A request for a certification, a translation, or an opinion of counsel under section 15-12-119(4), Idaho Code, is refused;

(e) The person in good faith believes that the power is not valid or that the agent does not have the authority to perform the act requested, whether or not an agent’s certification, a translation or an opinion of counsel has been requested or provided; or

(f) The person makes, or has actual knowledge that another person has made, a report to the local adult protective services office stating a good faith belief that the principal may be subject to physical or financial abuse, neglect, exploitation or abandonment by the agent or a person acting for or with the agent.

(3) A person that refuses in violation of this section to accept an acknowledged power of attorney is subject to:

(a) A court order mandating acceptance of the power of attorney; and

(b) Liability for reasonable attorney’s fees and costs incurred in any action or proceeding that confirms the validity of the power of attorney or mandates acceptance of the power of attorney.” Official statute (accessed October 4, 2026).

Idaho Code § 15-12-122. “15-12-122. Laws applicable to financial institutions and entities. This chapter does not supersede any law applicable to financial institutions or other entities, and the other law controls if inconsistent with this chapter.” Official statute (accessed October 4, 2026).