Idaho Statutes

Idaho Statutes are updated to the web July 1 following the legislative session.

pecnv.out

TITLE 63
REVENUE AND TAXATION
CHAPTER 30
INCOME TAX
63-3042A.  evidence of expenditures. For the purpose of documenting an expenditure as a deduction or credit under this chapter, there is a rebuttable presumption that a taxpayer’s statement or invoice from a credit card company or other financial institution reflecting the expenditure serves as evidence that the expenditure was made by the taxpayer. This presumption may be rebutted by competent evidence.

History:
[63-3042A, added 2021, ch. 206, sec. 1, p. 561.]


How current is this law?

Search the Idaho Statutes and Constitution