2005 Idaho Code - 63-3010 — TAXABLE YEAR

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3010.  TAXABLE YEAR. The term "taxable year" with respect to any
taxpayer means:
    (1)  The taxable year of such taxpayer required pursuant to the Internal
Revenue Code; or
    (2)  Such other period as may be required by law; or
    (3)  The calendar year.