Idaho Code § 25-1173
There is hereby created in the state treasury an account to be known as the unclaimed livestock proceeds account which shall consist of all money directed by law to be placed therein. The account is appropriated for paying and satisfying such claims as may be allowed against the account by virtue of any law of the state of Idaho. All proceeds from the sale of livestock as provided by section 25-1172, Idaho Code, remaining after payment of the costs of keeping the livestock and the costs of sale, shall be paid to the state treasurer and shall be deposited into the account. All moneys which shall hereafter be impounded under the provisions of section 25-1172, Idaho Code, to which ownership shall not be established within sixty (60) days after the sale of the livestock from which such proceeds shall be received, shall be paid to the state treasurer and shall be deposited into the account.
Idaho Code § 25-1173