2019 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 16 - PREPAYMENT OF TAXES
Section 63-1608 - LAPSE OF UNUSED CREDIT.
63-1608. LAPSE OF UNUSED CREDIT. If for any reason during the impact period the taxpayer should cease business operations and the credits accumulated for prepaid ad valorem taxes have not been completely set off against taxes due, the balance of the unused credit shall be forfeited, and the county and taxing districts shall be under no obligation to pay off the unused credits.
[63-1608, added 1980, ch. 226, sec. 1, p. 507.]