Idaho State Statutes - Idaho Attorney Directory

(1) A gift certificate
without an expiration date prominently displayed on its face or a credit memo
issued in the ordinary course of an issuer's business which remains unclaimed
by the owner for more than five (5) years after becoming payable or
distributable is presumed abandoned.
(2) In the case of a gift certificate without an expiration date
prominently displayed on its face, the amount presumed abandoned is the price
paid by the purchaser for the gift certificate. In the case of a credit memo,
the amount presumed abandoned is the amount credited to the recipient of the
memo.

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