2005 Idaho Code - 63-3088 — DESIGNATION BY INDIVIDUALS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3088.  DESIGNATION BY INDIVIDUALS. (a) Every individual whose income
tax liability for any taxable year is one dollar ($1.00) or more under the
provisions of chapter 30 [this chapter], title 63, Idaho Code, may designate
that one dollar ($1.00) shall be paid into the election campaign fund
established by this act.
    (b)  For the purposes of subsection (a), the income tax liability of an
individual for any taxable year is the amount of the tax imposed by the Idaho
Income Tax Act, reduced by the sum of the credits authorized by that act.
    (c)  A designation under subsection (a) may be made with respect to any
taxable year, in such manner as the state tax commission may prescribe by
regulations, at the time of filing the return of the tax imposed by the Idaho
Income Tax Act.
    (d)  The form and manner prescribed by the state tax commission shall
include a list of all political parties, as defined in section 34-501, Idaho
Code, qualifying as of July 1 of the current tax year, to allow the individual
to designate any of such parties to receive the contribution, and allowance
for an undesignated contribution to be credited to the general election
campaign fund to be distributed as provided by section 34-2503, Idaho Code.
    (e)  The form and manner prescribed by the state tax commission shall be a
conspicuous portion of the principal form provided for purposes of individual
taxation.