Idaho State Statutes - Idaho Attorney Directory

(a) Upon death of a married person
domiciled in this state, one-half (1/2) of the quasi-community property shall
belong to the surviving spouse and the other one-half (1/2) of such property
shall be subject to the testamentary disposition of the decedent and, if not
devised by the decedent, goes to the surviving spouse.
(b) Quasi-community property is all personal property, wherever situated,
and all real property situated in this state which has heretofore been
acquired or is hereafter acquired by the decedent while domiciled elsewhere
and which would have been the community property of the decedent and the
surviving spouse had the decedent been domiciled in this state at the time of
its acquisition plus all personal property, wherever situated, and all real
property situated in this state, which has heretofore been acquired or is
hereafter acquired in exchange for real or personal property, wherever
situated, which would have been the community property of the decedent and the
surviving spouse if the decedent had been domiciled in this state at the time
the property so exchanged was acquired, provided that real property does not
and personal property does include leasehold interests in real property,
provided that quasi-community property shall include real property situated in
another state and owned by a domiciliary of this state if the laws of such
state permit descent and distribution of such property to be governed by the
laws of this state.
(c) All quasi-community property is subject to the debts of decedent.

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