Disclaimer: The content on this website is intended for informational purposes only and should not be construed as legal advice. It provides general information and is not intended to encompass all compliance and legal obligations that may be applicable. This information and any questions as to your specific circumstances should be reviewed with your respective legal counsel as we do not provide legal advice. Please note that this information may be subject to change based on legislative changes, changes to U.S. Treasury guidance, and other changes beyond the Idaho Association of Counties control. We reserve the right to change this policy at any given time.