Idaho State Statutes - Idaho Attorney Directory

The
following rules govern priority among conflicting security interests in the
same deposit account:
(1) A security interest held by a secured party having control of the
deposit account under section 28-9-104 has priority over a conflicting
security interest held by a secured party that does not have control.
(2) Except as otherwise provided in subsections (3) and (4) of this
section, security interests perfected by control under section 28-9-314 rank
according to priority in time of obtaining control.
(3) Except as otherwise provided in subsection (4) of this section, a
security interest held by the bank with which the deposit account is
maintained has priority over a conflicting security interest held by another
secured party.
(4) A security interest perfected by control under section 28-9-104(a)(3)
has priority over a security interest held by the bank with which the deposit
account is maintained.

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