Idaho § 72-1356 - Priorities
Full text of Idaho Idaho Statutes § 72-1356 — Priorities, with citation guidance and answers to common questions.
§ 72-1356. Priorities
Where the assets of an employer subject to the provisions of this chapter are distributed by an order of court under Idaho law, including any receivership, assignment for the benefit of creditors, adjudication of insolvency, composition, administration of estates of decedents, or similar proceeding, amounts then or thereafter due under this chapter must be paid in full prior to all other unsecured claims except taxes, claims arising under the worker’s compensation act, and claims for wages of not more than two hundred fifty dollars ($250) to each claimant earned within four (4) months of the commencement of proceedings. In the case of such an employer’s adjudication of bankruptcy, judicially confirmed extension proposal or composition under the bankruptcy law, amounts then or thereafter due under this chapter are entitled to such priority as is now or may hereafter be granted under 11 U.S.C. 507.
[72-1356, added 1947, ch. 269, sec. 56, p. 793; am. 1949, ch. 144, sec. 56, p. 252; am. 1998, ch. 1, sec. 73, p. 62.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 72-1356
What does Idaho Statutes § 72-1356 cover?
Section 72-1356 ("Priorities") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 72-1356?
A common citation format is "Idaho Statutes § 72-1356" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 72-1356 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.