63-3029P — PRIORITY OF CREDITS

Code Resources

Idaho Resources
Idaho Website
Idaho Governor
Idaho Legislature
Idaho Courts

Search this Code
in Google Scholar

on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search

in the News
Google News Search
Google News Archive Search
Yahoo! News Search

in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search

in other Databases
Google Book Search 

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3029P.  PRIORITY OF CREDITS. When a taxpayer subject to any taxes
imposed under this chapter is entitled to two (2) or more credits against such
taxes, the priority of credits shall be determined in the following order:
    (a)  Nonrefundable credits. Nonrefundable credits shall be applied to the
tax liability before application of refundable credits. If a taxpayer is
entitled to more than one (1) nonrefundable credit, the credits shall be
applied in the order in which the statutes authorizing the credits were
enacted by the legislature.
    (b)  Refundable credits. Refundable credits shall be applied to the tax
liability after application of any nonrefundable credits.