# Idaho Code § 26-1104: 26-1104 FEES

> Idaho · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1104

## Section

- **Citation:** Idaho Code § 26-1104
- **Heading:** 26-1104 FEES
- **Jurisdiction:** Idaho
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Code / Title 26 / Chapter 11 / Section 26-1104

## Text

26-1104. Fees. (1) On January 15 of each year, the director shall fix and collect from each state bank a fee based upon the amount of the total assets of the bank as of December 31 of the preceding calendar year, which fees shall not exceed the amounts set forth in the following schedule:

TOTAL ASSETS MAXIMUM FEE $0 to $1 million $1,500 Flat Fee $1 million to $10 million $2,000 + $.25 per thousand dollars of assets in excess of $1 million $10 million to $50 million $4,250 + $.19 per thousand dollars of assets in excess of $10 million $50 million to $100 million $11,850 + $.12 per thousand dollars of assets in excess of $50 million $100 million to $500 million $17,850 + $.10 per thousand dollars of assets in excess of $100 million $500 million to $1 billion $57,850 + $.09 per thousand dollars of assets in excess of $500 million $1 billion to $3 billion $102,850 + $.08 per thousand dollars of assets in excess of $1 billion $3 billion to $10 billion $262,850 + $.07 per thousand dollars of assets in excess of $3 billion $10 billion to $20 billion $752,850 + $.03 per thousand dollars of assets in excess of $10 billion $20 billion and over $1,052,850 + $.02 per thousand dollars of assets in excess of $20 billion

(2) In addition to the foregoing, each state bank shall pay to the director an additional sum not to exceed one hundred dollars ($100) for each office and branch office maintained by said bank. The director shall collect from each bank for each special examination of its condition an amount sufficient to reimburse the director for the actual expenses incurred in connection therewith.

(3) The director may, in his discretion, assess state banks and state bank holding companies for the review, analysis and investigation of an application to:

(a) Charter or incorporate a bank or bank holding company;

(b) Establish a branch or office;

(c) Merge with, acquire, or be acquired by another bank or bank holding company located in or outside of Idaho; and

(d) Convert to an entity other than a state bank or bank holding company.

(4) For banks operating in Idaho with a home state other than Idaho, the director may, in his discretion, enter into a cooperative agreement with the home state supervisor of the bank to assess supervisory fees on the bank. The fees may include assessments, examination fees, branch fees, license fees and all other fees that are levied by the director on state banks. If such agreement has been entered, the director may, in his discretion, assess supervisory fees on banks operating in Idaho with home states other than Idaho.

(5) All fees, fines, examination and miscellaneous charges collected by the director pursuant to the Idaho bank act shall be deposited into the finance administrative account pursuant to section 67-2702, Idaho Code.

History:

[26-1104, added 1979, ch. 41, sec. 2, p. 115; am. 1980, ch. 169, sec. 1, p. 361; am. 1984, ch. 47, sec. 1, p. 77; am. 1995, ch. 99, sec. 6, p. 303; am. 1997, ch. 225, sec. 3, p. 662; am. 2015, ch. 204, sec. 13, p. 626; am. 2021, ch. 58, sec. 4, p. 189.]

## Nearby sections

- [Idaho Code § 26-1101 26-1101 ADMINISTRATION — RULES AND POWERS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1101.md)
- [Idaho Code § 26-1102 26-1102 EXAMINATION BY DEPARTMENT.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1102.md)
- [Idaho Code § 26-1103 26-1103 REFUSAL TO SUBMIT TO EXAMINATION.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1103.md)
- [Idaho Code § 26-1104 26-1104 FEES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1104.md)
- [Idaho Code § 26-1105 26-1105 DIRECTORS TO BE ADVISED OF CONDITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1105.md)
- [Idaho Code § 26-1106 26-1106 REPORTS OF BANK.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1106.md)
- [Idaho Code § 26-1107 26-1107 REPORTS — DUTIES OF DEPARTMENT OF FINANCE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1107.md)
- [Idaho Code § 26-1109 26-1109 BOOKS AND ACCOUNTS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1109.md)
- [Idaho Code § 26-1110 26-1110 PROOF THAT SERVICES PERFORMED WILL BE SUBJECT TO REGULATION AND EXAMINATION.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1110.md)
- [Idaho Code § 26-1111 26-1111 RECORDS NOT PUBLIC.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1111.md)
- [Idaho Code § 26-1112 26-1112 PENALTY FOR DISCLOSURE OF CONFIDENTIAL INFORMATION.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1112.md)
- [Idaho Code § 26-1113 26-1113 IMPAIRMENT OF CAPITAL — ASSESSMENT.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1113.md)
- [Idaho Code § 26-1114 26-1114 SUSPENSION OR REMOVAL OF DIRECTORS, OFFICERS OR EMPLOYEES — PROHIBITION OF FUTURE EMPLOYMENT.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1114.md)
- [Idaho Code § 26-1115 26-1115 CEASE AND DESIST ORDERS — PENALTIES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1115.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_T26_C11_S26-1104. Check the current official text before relying on it. Not legal advice.