2005 Idaho Code - 63-3025C — CORPORATIONS EXEMPT FROM MINIMUM TAX

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3025C.  CORPORATIONS EXEMPT FROM MINIMUM TAX. The minimum tax
provisions of sections 63-3025 and 63-3025A, Idaho Code, shall not apply to
any corporation which is not organized for profit and is not required to pay
any federal tax on unrelated business income under the provisions of section
511 of the internal revenue code.