2013 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX
Section 63-3073 - INTEREST ON REFUNDS AND CREDITS.
Interest on refunds resulting from net operating loss carryback claims or from capital loss carryback claims shall be computed from the last day of the taxable year in which the net operating loss or capital loss arises.
History:
[63-3073, added 1959, ch. 299, sec. 73, p. 613; am. 1969, ch. 319, sec. 19, p. 982; am. 1976, ch. 270, sec. 3, p. 915; am. 1981, ch. 290, sec. 2, p. 598; am. 1997, ch. 57, sec. 14, p. 107; am. 1998, ch. 51, sec. 3, p. 205.]
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