Idaho § 72-1364 - Uncollectible accounts
Full text of Idaho Idaho Statutes § 72-1364 — Uncollectible accounts, with citation guidance and answers to common questions.
§ 72-1364. Uncollectible accounts
(1) The director may enter into agreements of compromise with employers with respect to amounts due under this chapter when it is determined by the director that the employer is unable to make full payment.
(2) Amounts due under this chapter, which are uncollected three (3) years after they become due, may be deemed uncollectible by the director if there is no likelihood of collection at a future date.
[72-1364, added 1947, ch. 269, sec. 64, p. 793; am. 1949, ch. 144, sec. 64, p. 252; am. 1989, ch. 57, sec. 7, p. 84; am. 1998, ch. 1, sec. 82, p. 67.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 72-1364
What does Idaho Statutes § 72-1364 cover?
Section 72-1364 ("Uncollectible accounts") 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 § 72-1364?
A common citation format is "Idaho Statutes § 72-1364" (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 § 72-1364 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.