Idaho Code
Chapter 1 - PUBLIC DEPOSITORY LAW
Section 57-132 - DEPOSITS BY TAX COLLECTOR AND PUBLIC ADMINISTRATOR.

57-132. DEPOSITS BY TAX COLLECTOR AND PUBLIC ADMINISTRATOR. It is hereby made the duty of the tax collector and public administrator of every county of this state to deposit any and all sums of money coming into his hands by virtue of his office in a depository designated by the supervising board under the provisions of this chapter, and any such moneys so deposited shall be a part of the public moneys as defined in this chapter, but shall remain subject to withdrawal by such tax collector or public administrator so depositing the same. Such sums while so on deposit in said depository, shall be held in separate accounts respectively designated as "Tax Collector’s Account" and "Public Administrator’s Account."

History:
[(57-132) 1921, ch. 256, sec. 28-A, as added by 1925, ch. 45, sec. 12, p. 63; I.C.A., sec. 55-131; am. 1969, ch. 142, sec. 7, p. 488.]

Structure Idaho Code

Idaho Code

Title 57 - PUBLIC FUNDS IN GENERAL

Chapter 1 - PUBLIC DEPOSITORY LAW

Section 57-101 - NAME OF ACT.

Section 57-102 - SCOPE OF ACT.

Section 57-103 - DEFINITIONS.

Section 57-104 - DEPOSITING UNIT.

Section 57-105 - PUBLIC MONEYS.

Section 57-106 - SUPERVISING BOARD.

Section 57-107 - TREASURER.

Section 57-108 - AUDITOR.

Section 57-109 - DEPOSITING UNIT IN TWO OR MORE COUNTIES — DESIGNATION OF AUDITOR.

Section 57-110 - DESIGNATED DEPOSITORY.

Section 57-111 - FINANCIAL INSTITUTIONS ELIGIBLE AS DEPOSITORIES — CERTAIN FUNDS OF IRRIGATION DISTRICTS UNDER SECTION 43-118, IDAHO CODE.

Section 57-111A - TREASURER OF DEPOSITING UNIT SHALL NOT DEPOSIT MONEY IN ANY BANK OR TRUST COMPANY WHICH HAS FAILED TO PAY ALL STATE AND LOCAL TAXES.

Section 57-113 - REPORT ON CAPITAL AND SURPLUS.

Section 57-127 - DEPOSIT OF PUBLIC FUNDS — DUTIES OF TREASURER AND SUPERVISING BOARD.

Section 57-127A - DEPOSIT FOR SAFEKEEPING — RESPONSIBILITY.

Section 57-128 - DESIGNATION OF DEPOSITORY.

Section 57-130 - DEPOSIT IN FINANCIAL INSTITUTIONS OUTSIDE OF DEPOSITING UNIT.

Section 57-131 - DEPOSITS SUBJECT TO PAYMENT ON DEMAND.

Section 57-132 - DEPOSITS BY TAX COLLECTOR AND PUBLIC ADMINISTRATOR.

Section 57-133 - DEMAND DEPOSITS — PAYMENT OF SERVICE CHARGES — INTEREST ON TIME DEPOSITS.

Section 57-133B - UNLAWFUL DISCLOSURE OF INFORMATION RELATING TO DESIGNATED DEPOSITORIES — PENALTY.

Section 57-134 - ACCOUNTING FOR MONEYS DEPOSITED.

Section 57-135 - TREASURER’S MONTHLY REPORT.

Section 57-137 - RESPONSIBILITY FOR LOSS THROUGH INSOLVENCY OF BANK.

Section 57-138 - LIABILITY OF COUNTY AUDITOR UNDER PUBLIC DEPOSITORY LAW.

Section 57-139 - OFFENSES BY TREASURER — PENALTY.

Section 57-140 - NEGLECT OF TREASURER — PENALTY.

Section 57-141 - BRIBERY OF TREASURER A FELONY — PENALTY.

Section 57-142 - EXPENSES — AUDIT AND PAYMENT.

Section 57-143 - INSPECTION OF TREASURER’S OFFICE.

Section 57-144 - INSPECTION OF AUDITOR’S OFFICE.

Section 57-145 - DEPOSIT OF FUNDS BY COUNTY OFFICERS OTHER THAN TREASURER PENDING DEPOSIT WITH TREASURER — MANNER OF DEPOSITING — DUTIES AND LIABILITIES OF OFFICER AND RECEIVING DEPOSITORIES.