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