There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 63-3079 — FRANCHISE TAX NOT REPEALED
TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX 63-3079. FRANCHISE TAX NOT REPEALED. Nothing in this act shall be construed as repealing any law requiring corporations and other forms of associations to pay an annual franchise tax based on their income or on premiums collected or according to the amount of business transacted.
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