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2005 Idaho Code - 63-3009 — TAXPAYER

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3009.  TAXPAYER. The term "taxpayer" means any person subject to a tax
imposed by this act or required by the provisions of this act to file an
income tax return, report income or pay a tax.

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