Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX

Section 63-3006A - LIMITED LIABILITY COMPANY — CLASSIFICATION AND TAXATION. - 63-3006A. LIMITED LIABILITY COMPANY — CLASSIFICATION AND TAXATION. Notwithstanding the...

Section 63-3006B - PARTNERSHIP. - 63-3006B. PARTNERSHIP. "Partnership" shall be as defined in section 7701...

Section 63-3006C - PASS-THROUGH ENTITY. - 63-3006C. PASS-THROUGH ENTITY. The term "pass-through entity" as used in...

Section 63-3007 - FIDUCIARY. - 63-3007. FIDUCIARY. The term "fiduciary" means a guardian, trustee, executor,...

Section 63-3008 - INDIVIDUAL. - 63-3008. INDIVIDUAL. The term "individual" means a natural person. History:...

Section 63-3009 - TAXPAYER. - 63-3009. TAXPAYER. The term "taxpayer" means any person subject to...

Section 63-3010 - TAXABLE YEAR. - 63-3010. TAXABLE YEAR. The term "taxable year" with respect to...

Section 63-3011 - GROSS INCOME. - 63-3011. GROSS INCOME. The term "gross income" means gross income...

Section 63-3011A - ADJUSTED GROSS INCOME. - 63-3011A. ADJUSTED GROSS INCOME. The term "adjusted gross income" means...

Section 63-3011B - TAXABLE INCOME. - 63-3011B. TAXABLE INCOME. The term "taxable income" means federal taxable...

Section 63-3011C - IDAHO TAXABLE INCOME. - 63-3011C. IDAHO TAXABLE INCOME. The term "Idaho taxable income" means...

Section 63-3012 - INCLUDES AND INCLUDING. - 63-3012. INCLUDES AND INCLUDING. The terms "includes" and "including" when...

Section 63-3013 - RESIDENT. - 63-3013. RESIDENT. (1) The term "resident," for income tax purposes,...

Section 63-3013A - PART-YEAR RESIDENT. - 63-3013A. PART-YEAR RESIDENT. The term "part-year resident," for income tax...

Section 63-3014 - NONRESIDENT. - 63-3014. NONRESIDENT. The term "nonresident" means any individual who is...

Section 63-3015 - ESTATES AND TRUSTS. - 63-3015. ESTATES AND TRUSTS. [EFFECTIVE UNTIL JANUARY 3, 2023] (1)...

Section 63-3016 - PAID OR INCURRED AND PAID OR ACCRUED. - 63-3016. PAID OR INCURRED AND PAID OR ACCRUED. The terms...

Section 63-3017 - EMPLOYER. - 63-3017. EMPLOYER. The term "employer" means "employer" as defined in...

Section 63-3018 - EMPLOYEE. - 63-3018. EMPLOYEE. The term "employee" means "employee" as defined in...

Section 63-3020 - FARMER. - 63-3020. FARMER. The term "farmer" means any person over two-thirds...

Section 63-3021 - NET OPERATING LOSS. - 63-3021. NET OPERATING LOSS. (a) The term "net operating loss"...

Section 63-3021A - CALCULATION OF NET OPERATING LOSS WHEN TAXABLE INCOME IS DETERMINED BY EXCESS INCLUSION INCOME. - 63-3021A. CALCULATION OF NET OPERATING LOSS WHEN TAXABLE INCOME IS...

Section 63-3022 - ADJUSTMENTS TO TAXABLE INCOME. - 63-3022. ADJUSTMENTS TO TAXABLE INCOME. The additions and subtractions set...

Section 63-3022A - DEDUCTION OF CERTAIN RETIREMENT BENEFITS. - 63-3022A. DEDUCTION OF CERTAIN RETIREMENT BENEFITS. (a) An amount specified...

Section 63-3022B - DEDUCTION FOR ENERGY EFFICIENCY UPGRADES. - 63-3022B. DEDUCTION FOR ENERGY EFFICIENCY UPGRADES. (1) An individual taxpayer...

Section 63-3022C - DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT RESIDENCE. - 63-3022C. DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT RESIDENCE. (1) An...

Section 63-3022D - DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES. - 63-3022D. DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES....

Section 63-3022E - HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES. - 63-3022E. HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR...

Section 63-3022F - COMPUTATION OF TAX WHERE TAXPAYER RESTORES SUBSTANTIAL AMOUNT HELD UNDER THE CLAIM OF RIGHT. - 63-3022F. COMPUTATION OF TAX WHERE TAXPAYER RESTORES SUBSTANTIAL AMOUNT HELD...

Section 63-3022G - MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR II DISPLACEMENT. - 63-3022G. MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR...

Section 63-3022H - DEDUCTION OF CAPITAL GAINS. - 63-3022H. DEDUCTION OF CAPITAL GAINS. (1) If an individual taxpayer...

Section 63-3022I - ADOPTION EXPENSES. - 63-3022I. ADOPTION EXPENSES. For taxable years commencing on or after...

Section 63-3022J - DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT. - 63-3022J. DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT. (1) Any individual...

Section 63-3022K - MEDICAL SAVINGS ACCOUNT. - 63-3022K. MEDICAL SAVINGS ACCOUNT. (1) For taxable years commencing on...

Section 63-3022L - INDIVIDUALS WHO ARE OWNERS OF AN INTEREST IN A PASS-THROUGH ENTITY OR BENEFICIARIES OF A TRUST OR ESTATE. - 63-3022L. INDIVIDUALS WHO ARE OWNERS OF AN INTEREST IN A...

Section 63-3022M - EXPENSES AND INTEREST RELATING TO TAX EXEMPT INCOME. - 63-3022M. EXPENSES AND INTEREST RELATING TO TAX EXEMPT INCOME. For...

Section 63-3022N - MARRIAGE PENALTY ADJUSTMENT. - 63-3022N. MARRIAGE PENALTY ADJUSTMENT. (1) To eliminate from the calculation...

Section 63-3022O - ADJUSTMENT — PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001 — SMALL BUSINESS EXPENSES — LIMITATIONS ON ASSESSMENTS AND REFUNDS. - 63-3022O. ADJUSTMENT — PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001 —...

Section 63-3022P - HEALTH INSURANCE COSTS. - 63-3022P. HEALTH INSURANCE COSTS. With respect to an individual taxpayer,...

Section 63-3022Q - LONG-TERM CARE INSURANCE. - 63-3022Q. LONG-TERM CARE INSURANCE. For taxable years commencing on or...

Section 63-3022R - CERTAIN LOSS RECOVERIES. - 63-3022R. CERTAIN LOSS RECOVERIES. If taxable income includes recovered amounts...

Section 63-3022S - INCOME EARNED ON AN INDIAN RESERVATION. - 63-3022S. INCOME EARNED ON AN INDIAN RESERVATION. A taxpayer who...

Section 63-3022U - DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS. - 63-3022U. DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS. A taxpayer may deduct...

Section 63-3022V - DEDUCTION FOR FIRST-TIME HOME BUYERS. - 63-3022V. DEDUCTION FOR FIRST-TIME HOME BUYERS. (1) As used in...

Section 63-3023 - TRANSACTING BUSINESS. - 63-3023. TRANSACTING BUSINESS. Subject only to the limitations of the...

Section 63-3024 - INDIVIDUALS’ TAX AND TAX ON ESTATES AND TRUSTS. - 63-3024. INDIVIDUALS’ TAX AND TAX ON ESTATES AND TRUSTS. [EFFECTIVE...

Section 63-3024A - FOOD TAX CREDITS AND REFUNDS. - 63-3024A. FOOD TAX CREDITS AND REFUNDS. (1) Any resident individual...

Section 63-3024B - IDAHO TAX REBATE FUND. - 63-3024B. IDAHO TAX REBATE FUND. (1) There is hereby created...

Section 63-3025 - TAX ON CORPORATE INCOME. - 63-3025. TAX ON CORPORATE INCOME. [EFFECTIVE UNTIL JANUARY 3, 2023]...

Section 63-3025A - FRANCHISE TAX. - 63-3025A. FRANCHISE TAX. (1) For taxable years commencing on and...

Section 63-3025B - ORGANIZATIONS EXEMPT FROM THE TAX IMPOSED BY THIS CHAPTER. - 63-3025B. ORGANIZATIONS EXEMPT FROM THE TAX IMPOSED BY THIS CHAPTER....

Section 63-3025C - CORPORATIONS EXEMPT FROM MINIMUM TAX. - 63-3025C. CORPORATIONS EXEMPT FROM MINIMUM TAX. The minimum tax provisions...

Section 63-3025D - PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES. - 63-3025D. PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER...

Section 63-3026 - COMPUTING IDAHO TAXABLE INCOME OF RESIDENT INDIVIDUALS, TRUSTS AND ESTATES. - 63-3026. COMPUTING IDAHO TAXABLE INCOME OF RESIDENT INDIVIDUALS, TRUSTS AND...

Section 63-3026A - COMPUTING IDAHO TAXABLE INCOME OF PART-YEAR OR NONRESIDENT INDIVIDUALS, TRUSTS AND ESTATES. - 63-3026A. COMPUTING IDAHO TAXABLE INCOME OF PART-YEAR OR NONRESIDENT INDIVIDUALS,...

Section 63-3026B - AFFECTED BUSINESS ENTITIES — STATE AND LOCAL TAXATION TREATMENT. - 63-3026B. AFFECTED BUSINESS ENTITIES — STATE AND LOCAL TAXATION TREATMENT....

Section 63-3027 - COMPUTING IDAHO TAXABLE INCOME OF MULTISTATE OR UNITARY CORPORATIONS. - 63-3027. COMPUTING IDAHO TAXABLE INCOME OF MULTISTATE OR UNITARY CORPORATIONS....

Section 63-3027A - COMPUTING IDAHO TAXABLE INCOME OF CORPORATIONS NOT SUBJECT TO SECTION 63-3027, IDAHO CODE. - 63-3027A. COMPUTING IDAHO TAXABLE INCOME OF CORPORATIONS NOT SUBJECT TO...

Section 63-3027B - WATER’S-EDGE ELECTION. - 63-3027B. WATER’S-EDGE ELECTION. (a) A qualified taxpayer, as defined in...

Section 63-3027C - ELECTION IS BINDING — TREATMENT OF DIVIDENDS. - 63-3027C. ELECTION IS BINDING — TREATMENT OF DIVIDENDS. (a) A...

Section 63-3027D - PRESUMPTIONS AND BURDENS OF PROOF. - 63-3027D. PRESUMPTIONS AND BURDENS OF PROOF. (a) A qualified taxpayer...

Section 63-3027E - OPERATIVE DATES. - 63-3027E. OPERATIVE DATES. (a) Sections 63-3027B through 63-3027E, Idaho Code,...

Section 63-3029 - CREDIT FOR INCOME TAXES PAID ANOTHER STATE. - 63-3029. CREDIT FOR INCOME TAXES PAID ANOTHER STATE. (1) A...

Section 63-3029A - INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS — LIMITATION. - 63-3029A. INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS — LIMITATION. At...

Section 63-3029B - INCOME TAX CREDIT FOR CAPITAL INVESTMENT. - 63-3029B. INCOME TAX CREDIT FOR CAPITAL INVESTMENT. (1) At the...

Section 63-3029C - INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS — LIMITATION. - 63-3029C. INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS — LIMITATION....

Section 63-3029D - TAX CREDIT FOR QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE. - 63-3029D. TAX CREDIT FOR QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR...

Section 63-3029F - CLAIM OF RIGHT INCOME REPAYMENT ADJUSTMENTS. - 63-3029F. CLAIM OF RIGHT INCOME REPAYMENT ADJUSTMENTS. (1) Subject to...

Section 63-3029G - CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE — CARRYFORWARD. - 63-3029G. CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE —...

Section 63-3029I - INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT. - 63-3029I. INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT. (1)...

Section 63-3029K - TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES. - 63-3029K. TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES. (1) As...

Section 63-3029L - CHILD TAX CREDIT. - 63-3029L. CHILD TAX CREDIT. (1) For taxable years beginning on...

Section 63-3029M - INCOME TAX CREDIT FOR EMPLOYER CONTRIBUTIONS TO IDAHO COLLEGE SAVINGS PROGRAM ACCOUNTS. - 63-3029M. INCOME TAX CREDIT FOR EMPLOYER CONTRIBUTIONS TO IDAHO COLLEGE...

Section 63-3029P - PRIORITY OF CREDITS. - 63-3029P. PRIORITY OF CREDITS. When a taxpayer subject to any...

Section 63-3030 - PERSONS REQUIRED TO MAKE RETURNS OF INCOME. - 63-3030. PERSONS REQUIRED TO MAKE RETURNS OF INCOME. (a) Returns...

Section 63-3030A - MANDATE TO COMPEL RETURN. - 63-3030A. MANDATE TO COMPEL RETURN. (a) If a taxpayer fails...

Section 63-3031 - JOINT RETURNS. - 63-3031. JOINT RETURNS. (a) A husband and wife may make...

Section 63-3032 - TIME FOR FILING INCOME TAX RETURNS. - 63-3032. TIME FOR FILING INCOME TAX RETURNS. (1) Except as...

Section 63-3033 - EXTENSION OF TIME. - 63-3033. EXTENSION OF TIME. (a) Taxpayers shall have an automatic...

Section 63-3034 - PAYMENT OF TAX. - 63-3034. PAYMENT OF TAX. (a) The entire tax imposed by...

Section 63-3035 - STATE WITHHOLDING TAX ON PERCENTAGE BASIS — WITHHOLDING, COLLECTION AND PAYMENT OF TAX. - 63-3035. STATE WITHHOLDING TAX ON PERCENTAGE BASIS — WITHHOLDING, COLLECTION...

Section 63-3035A - STATE INCOME TAX WITHHOLDING TAX ON LOTTERY WINNINGS. - 63-3035A. STATE INCOME TAX WITHHOLDING TAX ON LOTTERY WINNINGS. (1)...

Section 63-3035B - JOINT POWER AUTHORIZATION. - 63-3035B. JOINT POWER AUTHORIZATION. The state tax commission may, pursuant...

Section 63-3035C - REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS — PENALTIES. - 63-3035C. REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS — PENALTIES. (1)...

Section 63-3036 - STATE WITHHOLDING TAX FOR FARMERS. - 63-3036. STATE WITHHOLDING TAX FOR FARMERS. (1) Every farmer who...

Section 63-3036A - PAYMENT OF ESTIMATED TAX. - 63-3036A. PAYMENT OF ESTIMATED TAX. (a) Any corporation subject to...

Section 63-3036B - PASS-THROUGH ENTITIES — BACKUP WITHHOLDING. - 63-3036B. PASS-THROUGH ENTITIES — BACKUP WITHHOLDING. [EFFECTIVE UNTIL JANUARY 3,...

Section 63-3037 - INFORMATION RETURNS. - 63-3037. INFORMATION RETURNS. (a) All persons, in whatever capacity, including...

Section 63-3038 - ADMINISTRATION. - 63-3038. ADMINISTRATION. It shall be the duty of the state...

Section 63-3039 - RULES AND REGULATIONS — PUBLICATION OF STATISTICS AND LAW. - 63-3039. RULES AND REGULATIONS — PUBLICATION OF STATISTICS AND LAW....

Section 63-3040 - EXAMINATION OF RETURN AND DETERMINATION OF TAX. - 63-3040. EXAMINATION OF RETURN AND DETERMINATION OF TAX. As soon...

Section 63-3041 - OVERPAYMENTS. - 63-3041. OVERPAYMENTS. If the taxpayer has paid more than the...

Section 63-3042 - EXAMINATION OF BOOKS AND WITNESSES. - 63-3042. EXAMINATION OF BOOKS AND WITNESSES. For the purpose of...

Section 63-3042A - EVIDENCE OF EXPENDITURES. - 63-3042A. EVIDENCE OF EXPENDITURES. For the purpose of documenting an...

Section 63-3043 - CONTEMPT. - 63-3043. CONTEMPT. In case any person refuses to comply with...

Section 63-3044 - DEFICIENCY IN TAX. - 63-3044. DEFICIENCY IN TAX. As used in this act in...

Section 63-3045 - NOTICE OF REDETERMINATION OR DEFICIENCY — INTEREST. - 63-3045. NOTICE OF REDETERMINATION OR DEFICIENCY — INTEREST. (1) (a)...

Section 63-3045A - ASSESSMENT OF TAX. - 63-3045A. ASSESSMENT OF TAX. (1) Except as provided in subsection...

Section 63-3045B - FINAL DECISIONS OF THE COMMISSION. - 63-3045B. FINAL DECISIONS OF THE COMMISSION. (1) If a taxpayer...

Section 63-3046 - PENALTIES AND ADDITIONS TO THE TAX IN CASE OF DEFICIENCY. - 63-3046. PENALTIES AND ADDITIONS TO THE TAX IN CASE OF...

Section 63-3046A - INTEREST ON UNDERPAYMENT OF ESTIMATED TAX. - 63-3046A. INTEREST ON UNDERPAYMENT OF ESTIMATED TAX. (a) In the...

Section 63-3046B - FAILURE TO FILE PARTNERSHIP RETURN. - 63-3046B. FAILURE TO FILE PARTNERSHIP RETURN. (a) Penalty. In addition...

Section 63-3047 - COMPROMISED CASES. - 63-3047. COMPROMISED CASES. The state tax commission or its delegate...

Section 63-3048 - ADJUSTED OR COMPROMISED CASES — SETTLEMENT AND CLOSING AGREEMENTS. - 63-3048. ADJUSTED OR COMPROMISED CASES — SETTLEMENT AND CLOSING AGREEMENTS....

Section 63-3049 - JUDICIAL REVIEW. - 63-3049. JUDICIAL REVIEW. (a) Redetermination by the state tax commission...

Section 63-3050 - ACTION TO COLLECT UNPAID TAX OR DEFICIENCY. - 63-3050. ACTION TO COLLECT UNPAID TAX OR DEFICIENCY. Any tax...

Section 63-3050A - RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN. - 63-3050A. RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN....

Section 63-3051 - PROPERTY SUBJECT TO LIEN. - 63-3051. PROPERTY SUBJECT TO LIEN. If any person liable to...

Section 63-3055 - RELEASE OR SUBORDINATION OF INCOME TAX LIEN. - 63-3055. RELEASE OR SUBORDINATION OF INCOME TAX LIEN. (1) The...

Section 63-3056 - ACTION TO ENFORCE LIEN. - 63-3056. ACTION TO ENFORCE LIEN. In any case where there...

Section 63-3057 - DISTRAINT ON PERSONAL PROPERTY. - 63-3057. DISTRAINT ON PERSONAL PROPERTY. (1) In addition to all...

Section 63-3058 - EXEMPT PROPERTY. - 63-3058. EXEMPT PROPERTY. Property exempt from distraint shall be the...

Section 63-3059 - LEVY OR DISTRAINT WARRANT. - 63-3059. LEVY OR DISTRAINT WARRANT. (1) In case of neglect...

Section 63-3060 - PROCEEDINGS ON LEVY OR DISTRAINT. - 63-3060. PROCEEDINGS ON LEVY OR DISTRAINT. When a warrant is...

Section 63-3060A - CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS. - 63-3060A. CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS. Where an execution or...

Section 63-3061 - SUCCESSIVE SEIZURES. - 63-3061. SUCCESSIVE SEIZURES. Whenever any property which is seized and...

Section 63-3061A - NOTICE OF LEVY AND DISTRAINT. - 63-3061A. NOTICE OF LEVY AND DISTRAINT. (1) The state tax...

Section 63-3062 - PRODUCTION OF BOOKS. - 63-3062. PRODUCTION OF BOOKS. All persons, and officers of companies...

Section 63-3063 - COLLECTION BY DISTRAINT NOT EXCLUSIVE. - 63-3063. COLLECTION BY DISTRAINT NOT EXCLUSIVE. The distraint provisions of...

Section 63-3064 - OTHER REMEDIES PRESERVED. - 63-3064. OTHER REMEDIES PRESERVED. (a) Nothing in the act shall...

Section 63-3065 - JEOPARDY ASSESSMENTS. - 63-3065. JEOPARDY ASSESSMENTS. (a) If the tax commission finds that...

Section 63-3065A - JURISDICTION OVER NONRESIDENTS. - 63-3065A. JURISDICTION OVER NONRESIDENTS. A deficiency assessed and due and...

Section 63-3066 - LEGAL ADVISER. - 63-3066. LEGAL ADVISER. The attorney general of the state shall...

Section 63-3067 - REVENUE RECEIVED — STATE REFUND ACCOUNT. - 63-3067. REVENUE RECEIVED — STATE REFUND ACCOUNT. [EFFECTIVE UNTIL JANUARY...

Section 63-3067A - INCOME TAX REFUND OR PAYMENT DESIGNATION BY INDIVIDUALS TO TRUST ACCOUNTS. - 63-3067A. INCOME TAX REFUND OR PAYMENT DESIGNATION BY INDIVIDUALS TO...

Section 63-3067B - SUNSETTING DESIGNATIONS. - 63-3067B. SUNSETTING DESIGNATIONS. (1) The designations referred to in section...

Section 63-3067D - DESIGNATION BY TAXPAYER — OPPORTUNITY SCHOLARSHIP. - 63-3067D. DESIGNATION BY TAXPAYER — OPPORTUNITY SCHOLARSHIP. (1) Every taxpayer...

Section 63-3068 - PERIOD OF LIMITATIONS FOR ISSUING A NOTICE OF DEFICIENCY AND COLLECTION OF TAX. - 63-3068. PERIOD OF LIMITATIONS FOR ISSUING A NOTICE OF DEFICIENCY...

Section 63-3069 - NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY. - 63-3069. NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY....

Section 63-3069A - SPECIAL STATUTE OF LIMITATIONS. - 63-3069A. SPECIAL STATUTE OF LIMITATIONS. When a final determination of...

Section 63-3071 - DESTRUCTION OF OLD RETURNS. - 63-3071. DESTRUCTION OF OLD RETURNS. After the expiration of the...

Section 63-3072 - CREDITS AND REFUNDS. - 63-3072. CREDITS AND REFUNDS. (a) Subject to the provisions of...

Section 63-3073 - INTEREST ON REFUNDS AND CREDITS. - 63-3073. INTEREST ON REFUNDS AND CREDITS. Upon the allowance of...

Section 63-3074 - ACTIONS AGAINST STATE OF IDAHO. - 63-3074. ACTIONS AGAINST STATE OF IDAHO. The state tax commission...

Section 63-3075 - PENALTIES. - 63-3075. PENALTIES. (a) Any person required under this act to...

Section 63-3076 - PENALTY FOR DIVULGING INFORMATION. - 63-3076. PENALTY FOR DIVULGING INFORMATION. In regard to the administration...

Section 63-3077 - INFORMATION FURNISHED TO CERTAIN OFFICIALS. - 63-3077. INFORMATION FURNISHED TO CERTAIN OFFICIALS. (1) The state tax...

Section 63-3077A - AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR. - 63-3077A. AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH...

Section 63-3077B - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION. - 63-3077B. AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION. The...

Section 63-3077C - AGREEMENT FOR EXCHANGE OF INFORMATION WITH DEPARTMENT OF FISH AND GAME. - 63-3077C. AGREEMENT FOR EXCHANGE OF INFORMATION WITH DEPARTMENT OF FISH...

Section 63-3077D - AGREEMENT FOR COLLECTION OF TAX. - 63-3077D. AGREEMENT FOR COLLECTION OF TAX. (1) The state tax...

Section 63-3077E - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER. - 63-3077E. AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER....

Section 63-3077F - INFORMATION FURNISHED TO CERTAIN INDIVIDUALS. - 63-3077F. INFORMATION FURNISHED TO CERTAIN INDIVIDUALS. In the case of...

Section 63-3077G - AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION. - 63-3077G. AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT...

Section 63-3077H - AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE. - 63-3077H. AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT...

Section 63-3078 - FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF [OR] DEFEAT TAX. - 63-3078. FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT...

Section 63-3079 - FRANCHISE TAX NOT REPEALED. - 63-3079. FRANCHISE TAX NOT REPEALED. Nothing in this act shall...

Section 63-3080 - NOT A PROPERTY TAX. - 63-3080. NOT A PROPERTY TAX. For the purpose of raising...

Section 63-3082 - ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN. - 63-3082. ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN. (1)...

Section 63-3083 - “PERSON” DEFINED. - 63-3083. "PERSON" DEFINED. "Person" as used in sections 63-3082 through...

Section 63-3084 - TAX ADDITIONAL TO OTHER INCOME TAXES. - 63-3084. TAX ADDITIONAL TO OTHER INCOME TAXES. The tax imposed...

Section 63-3085 - DATE TAX DUE AND PAYABLE. - 63-3085. DATE TAX DUE AND PAYABLE. The tax herein imposed...

Section 63-3086 - PERSONS EXEMPT FROM TAX. - 63-3086. PERSONS EXEMPT FROM TAX. This act shall not apply...

Section 63-3087 - COLLECTION AND ENFORCEMENT. - 63-3087. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided...

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Idaho Code Title 63 - REVENUE AND TAXATION Chapter 30 - INCOME TAX

Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX