“Payroll” means the amount of wages, as defined in section 72-1328, Idaho Code, paid by a covered employer for covered employment.
Idaho Code § 72-1324
Payroll
Known as the Employment Security Law
The act spans §§ 72–72 (117 sections).
1947, ch. 269, § 24, p. 793; am. 1949, ch. 144, § 24, p. 252; am. 1998, ch. 1, § 33, p. 3.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.