Idaho Admin. Code r. 59.01.01.753
Current through September 2, 2024
After each employer's share has been determined, it will be credited against the employer's future contribution invoices. The credits shall be applied only to offset future employee and employer contributions required to be remitted by Section 59-1325(1), Idaho Code, until the credit is exhausted. An employer may elect to use the credits solely against employer contributions to the extent that no carry-over credits (as described in Section 754) result.
Idaho Admin. Code r. 59.01.01.753