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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3042A

evidence of expenditures

Official textlegislature.idaho.govlast amended
63-3042A.  For the purpose of documenting an expenditure as a deduction or credit under this chapter, absent clear and convincing evidence of fraud, a taxpayer’s statement or invoice from a credit card company or other financial institution reflecting the expenditure shall conclusively establish that the expenditure was made by the taxpayer, and the taxpayer’s sworn statement that the expenditure was made for an identified deductible purpose shall conclusively establish a taxpayer’s right to a deduction or credit. In any audit, assertion of deficiency or other proceeding in which substantiation of a deductible expense paid by credit card, debit card, or other electronic means is in question, the state tax commission shall notify a taxpayer in writing of the provisions of this section and retain proof that such notice has been provided as required by this section.
Amendment history

63-3042A, added 2021, ch. 206, sec. 1, p. 561; am. 2023, ch. 34, sec. 1, p. 168; am. 2024, ch. 30, sec. 1, p. 224; am. 2025, ch. 224, sec. 1, p. 1047.

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In this chapter (40 sections)
  1. 63-3029P · Priority of credits
  2. 63-3030 · Persons required to make returns of income
  3. 63-3030A · Mandate to compel return
  4. 63-3031 · Joint returns
  5. 63-3032 · Time for filing income tax returns
  6. 63-3033 · Extension of time
  7. 63-3034 · Payment of tax
  8. 63-3035 · State withholding tax on percentage basis — Withholding,…
  9. 63-3035A · State income tax withholding tax on lottery winnings
  10. 63-3035B · Joint power authorization
  11. 63-3035C · Revocation and suspension of withholding accounts — Penalties
  12. 63-3036 · State withholding tax for farmers
  13. 63-3036A · Payment of estimated tax
  14. 63-3036B · Pass-through entities — backup withholding
  15. 63-3037 · Information returns
  16. 63-3038 · Administration
  17. 63-3039 · Rules and regulations — Publication of statistics and law
  18. 63-3040 · Examination of return and determination of tax
  19. 63-3041 · Overpayments
  20. 63-3042 · Examination of books and witnesses
  21. 63-3042A · evidence of expenditures
  22. 63-3043 · Contempt
  23. 63-3044 · Deficiency in tax
  24. 63-3045 · Notice of redetermination or deficiency — Interest
  25. 63-3045A · Assessment of tax
  26. 63-3045B · Final decisions of the commission
  27. 63-3046 · Penalties and additions to the tax in case of deficiency
  28. 63-3046A · Interest on underpayment of estimated tax
  29. 63-3046B · Failure to file partnership return
  30. 63-3047 · Compromised cases
  31. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  32. 63-3049 · Judicial review
  33. 63-3050 · Action to collect unpaid tax or deficiency
  34. 63-3050A · Relief from joint and several liability on joint return
  35. 63-3051 · Property subject to lien
  36. 63-3055 · Release or subordination of income tax lien
  37. 63-3056 · Action to enforce lien
  38. 63-3057 · Distraint on personal property
  39. 63-3058 · Exempt property
  40. 63-3059 · Levy or distraint warrant
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