Idaho Code
Chapter 9 - UNLAWFUL TRANSFERS
Section 55-911 - INSOLVENCY DEFINED.

55-911. INSOLVENCY DEFINED. (1) A debtor is insolvent if, at a fair valuation, the sum of the debtor’s debts is greater than the sum of the debtor’s assets.
(2) A debtor that is generally not paying the debtor’s debts as they become due other than as a result of a bona fide dispute is presumed to be insolvent. The presumption imposes on the transferee or debtor the burden of proving that it is probable that the debtor was solvent at the time of the transfer.
(3) Assets under this section do not include property that has been transferred, concealed, or removed with intent to hinder, delay, or defraud creditors or that has been transferred in a manner making the transfer voidable under this act.
(4) Debts under this section do not include an obligation to the extent it is secured by a valid lien on property of the debtor not included as an asset.

History:
[55-911, added 1987, ch. 202, sec. 2, p. 425; am. 2015, ch. 342, sec. 2, p. 1291.]