2005 Idaho Code - 63-3013A — PART-YEAR RESIDENT

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3013A.  PART-YEAR RESIDENT. The term "part-year resident," for income
tax purposes, means any individual who is not a resident and who:
    (a)  Has changed his domicile from Idaho or to Idaho during the taxable
year; or
    (b)  Has resided in Idaho for more than one (1) day during the taxable
year. An individual shall be deemed to reside within Idaho for any calendar
day in which that individual has a place of abode in this state and is present
in this state for more than a temporary or transitory purpose. Presence for
any fraction of a calendar day shall be counted as a whole day.