2005 Idaho Code - 63-3032 — TIME FOR FILING INCOME TAX RETURNS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3032.  TIME FOR FILING INCOME TAX RETURNS. (1) Except as provided in
section 63-3033, Idaho Code:
    (a)  Returns made on the basis of the calendar year shall be filed in the
    office of the Idaho state tax commission on or before the fifteenth day of
    April following the close of the calendar year and returns made on the
    basis of a fiscal year shall be filed in the office of the Idaho state tax
    commission on or before the fifteenth day of the fourth month following
    the close of the fiscal year.
    (b)  In the case of a return for any period of less than one (1) year, the
    return shall be filed on or before the date required in this section, or
    on or before such date as required for such tax period by the Internal
    Revenue Code, whichever is later.
    (2)  Returns made by farmer's cooperatives to the extent the cooperative
is taxable under section 63-3025B, Idaho Code, shall be due on or before
September 15 following the close of the calendar year or on or before the
fifteenth day of the ninth month following the close of the fiscal year. The
provisions of section 63-3033, Idaho Code, shall not apply to returns due
under this subsection.