(1) A domestic or foreign corporation may correct a document filed by the secretary of state if the document:(a) Contains an incorrect statement; or
(b) Was defectively executed, attested, sealed, verified or acknowledged.
(2) A document is corrected:
(a) By preparing articles of correction that:
(i) Describe the document (including its filing date) or attach a copy of it to the articles;
(ii) Specify the incorrect statement and the reason it is incorrect or the manner in which the execution was defective; and
(iii) Correct the incorrect statement or defective execution; and
(b) By delivering the articles of correction to the secretary of state.
(3) Articles of correction are effective on the effective date of the document they correct except as to persons relying on the uncorrected document and adversely affected by the correction. As to those persons, articles of correction are effective when filed.
Idaho Statutes