US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3037.  INFORMATION RETURNS. (a) All persons, in whatever capacity,
including lessees or mortgagors of real or personal property, fiduciaries and
employers, making payment to another person of interest, rent, salaries,
wages, except as provided by subsection (b) of section 63-3035, Idaho Code,
and section 63-3036, Idaho Code, premiums, annuities, compensation,
remunerations, emoluments, payments to subcontractors, other fixed or
determinable gains, profits and income, or corporate liquidation distributions
shall make returns to the state tax commission setting forth the amount of
such gains, profits and income, and the name and address of the recipient of
such payment. Such returns shall correspond to the requirements of the
Internal Revenue Code.
    (b)  The state tax commission may, by regulation, excuse the filing of any
returns required by subsection (a) of this section when it finds that the
returns required of any class or group of persons do not contribute to the
efficient administration of the taxes imposed by this chapter.