Idaho Code

Idaho Code § 72-1358 (2026)

Determination of amounts due upon failure to report.

✓ current as of May 2026

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Determination of amounts due upon failure to report.

If any covered employer fails to file a report when due under this chapter, or if such report when filed is incorrect or insufficient, the director may, on the basis of available information, determine the amount of wages paid in covered employment during the periods with respect to which the reports were or should have been made and the amount due under this chapter from the employer. The determination shall become final unless the employer, within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, files an appeal with the department. Proceedings on the appeal shall be in accordance with the provisions of section 72-1361, Idaho Code.

Notes of Decisions

Cited in 2 cases, 1963–1964 · leading case: State v. Concrete Processors, Inc., 379 P.2d 89 (Idaho 1963).

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State v. Concrete Processors, Inc., 379 P.2d 89 (Idaho 1963). · cites it 2× “Pursuant to I.C. § 72-1358, the director of the Idaho Employment Security Agency in 1957 requested additional information and records from the defendant and V-l Oil Company to determine wircCher the defendant was a covered employer.”

Garrett v. Cline, 394 P.2d 157 (Idaho 1964). · cites it 6× “I.C. § 72-1358 provides that in case of failure or refusal of an employer to file with the Agency a report of the amount of wages paid for covered employment, or in case of the filing of an insufficient report, the Agency’s director or representative, may compute the amount of…”

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