2005 Idaho Code - 63-3082 — ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3082.  ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN. (1) Every
person required to file an income tax return shall pay a tax of ten dollars
($10.00). For this purpose, a husband and wife filing a joint return shall be
deemed a single person. This tax shall be in the nature of an excise tax upon
the receipt of the income which requires the filing of such return.
    (2)  When, pursuant to section 63-3022L, Idaho Code, the income tax of an
individual officer, director, shareholder, partner or member of a corporation
or partnership, or of a beneficiary of a trust or estate is paid by the
corporation, partnership, trust or estate, the corporation, partnership, trust
or estate shall also pay the tax imposed in subsection (1) of this section for
each individual.
    (3)  For purposes of this section, a husband and wife filing a joint
federal return may be deemed a single individual.