2010 Idaho Code
TITLE 63 REVENUE AND TAXATION
CHAPTER 30 INCOME TAX
63-3082 ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN.
REVENUE AND TAXATION
CHAPTER 30
INCOME TAX
63-3082. Additional tax required when filing income tax return. (1) Every person required to file an income tax return shall pay a tax of ten dollars ($10.00). For this purpose, a husband and wife filing a joint return shall be deemed a single person. This tax shall be in the nature of an excise tax upon the receipt of the income which requires the filing of such return.
(2) When, pursuant to section 63-3022L, Idaho Code, the income tax of an individual officer, director, shareholder, partner or member of a corporation or partnership, or of a beneficiary of a trust or estate is paid by the corporation, partnership, trust or estate, the corporation, partnership, trust or estate shall also pay the tax imposed in subsection (1) of this section for each individual.
(3) For purposes of this section, a husband and wife filing a joint federal return may be deemed a single individual.
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