Idaho Code § 63-3042A

Current through Chapter 330 of the 2024 Regular Legislative Session

Section 63-3042A - [Effective Until 7/1/2024] EVIDENCE OF EXPENDITURES

For the purpose of documenting an expenditure as a deduction or credit under this chapter, absent clear and convincing evidence of fraud, a taxpayer's statement or invoice from a credit card company or other financial institution reflecting the expenditure shall conclusively establish that the expenditure was made by the taxpayer.

Idaho Code § 63-3042A

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

Amended by 2023 Session Laws, ch. 34,sec. 1, eff. 3/16/2023, retroactive to 1/1/2023.

Added by 2021 Session Laws, ch. 206, sec. 1, eff. 7/1/2021.

This section is set out more than once due to postponed, multiple, or conflicting amendments.