Idaho Code § 63-3022R

Current through the 2024 Regular Session

Section 63-3022R - CERTAIN LOSS RECOVERIES

If taxable income includes recovered amounts previously deducted from taxable income that were not allowed or allowable as a deduction from Idaho taxable income except as provided by this section, a deduction equal to the recovered amount shall be allowed in determining Idaho taxable income.

Idaho Code § 63-3022R

[63-3022R, added 2013, ch. 2, sec. 1, p. 3.]

Added by 2013 Session Laws, ch. 2,sec. 1, eff. 1/1/2013 (retroactive).