State Codes and Statutes
Statutes > Idaho > Title72 > T72ch13 > T72ch13sect72-1305WORKER’S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION
CHAPTER 13
EMPLOYMENT SECURITY LAW
72-1305. Annual payroll. "Annual payroll" means total payroll for a period of twelve (12) consecutive calendar months ending on June 30 of any year.