Idaho Rules of Civil Procedure Rule 28(e)(3). Applicability.
This rule applies to an unsworn declaration by a declarant who at the time of making the declaration is physically located outside the boundaries of the United States whether or not the location is subject to the jurisdiction of the United States. This rule does not apply to a declaration by a declarant who is physically located on property that is within the boundaries of the United States and subject to the jurisdiction of another country or a federally recognized Indian tribe.
In keeping with the limited scope of the rule, an unsworn declaration made within the geographical boundaries of the United States, even if the location is under the control of another sovereign, such as foreign embassies or consulates or federally recognized Indian lands, should not be deemed "outside the boundaries of the United States" for the purposes of this rule. The rule, so limited, meets the immediate needs addressed by the rule. Moreover, notaries and officials authorized to administer oaths are more readily available in the United States.
(Amended April 29, 2013, effective July 1, 2013).