Section 26-3204 - PERSONS AUTHORIZED TO ACT AS A FIDUCIARY(1) No person shall act as a fiduciary in this state except: (a) A state trust company;(c) A savings bank organized under the laws of this state and authorized to act as a fiduciary pursuant to the savings bank act, chapter 18, title 26, Idaho Code;(d) A national bank authorized by the comptroller of the currency to act as a fiduciary pursuant to 12 U.S.C. 92a;(e) A federally chartered savings association having its principal office in this state and authorized by its federal chartering authority to act as a fiduciary;(f) An out-of-state bank with a branch in this state established or maintained pursuant to the interstate banking act, chapter 26, title 26, Idaho Code, or the interstate branching act, chapter 16, title 26, Idaho Code, or a trust office licensed by the director pursuant to this act;(g) An out-of-state trust company with a trust office licensed by the director pursuant to this act;(h) A foreign bank with a trust office licensed by the director pursuant to this act; or(i) Such other person as may be authorized by the director, in his discretion, and upon such conditions as he may require.(2) No person shall engage in an unauthorized trust activity.[26-3204, added 2000, ch. 288, sec. 8, p. 978.]