{"data":{"id":"us-id/idaho-code-72-1305","jurisdiction":"us-id","citation":"Idaho Code § 72-1305","heading":"Annual payroll.","body":"\"Annual payroll\" means total payroll for a period of twelve (12) consecutive calendar months ending on June 30 of any year.","path":["TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION","CHAPTER 13 EMPLOYMENT SECURITY LAW"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title72/t72ch13/sect72-1305/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:42:39Z","sha256":"777f4377e60162b5604c4e75a9b47cc28f60a7f287354067d6df902c04a19e22","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-72-1304","next":"us-id/idaho-code-72-1306"},"notice":"GroundRules: Original legal text. Not legal advice."}