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2005 Idaho Code - CHAPTER 30 — INCOME TAX
- 63-3001 — TITLE
- 63-3002 — DECLARATION OF INTENT
- 63-3003 — DEFINITIONS
- 63-3004 — INTERNAL REVENUE CODE
- 63-3005 — PERSON
- 63-3006 — CORPORATION
- 63-3006A — LIMITED LIABILITY COMPANY -- CLASSIFICATION AND TAXATION
- 63-3006B — PARTNERSHIP
- 63-3007 — FIDUCIARY
- 63-3008 — INDIVIDUAL
- 63-3009 — TAXPAYER
- 63-3010 — TAXABLE YEAR
- 63-3011 — GROSS INCOME
- 63-3011A — ADJUSTED GROSS INCOME
- 63-3011B — TAXABLE INCOME
- 63-3011C — IDAHO TAXABLE INCOME
- 63-3012 — INCLUDES AND INCLUDING
- 63-3013 — RESIDENT
- 63-3013A — PART-YEAR RESIDENT
- 63-3014 — NONRESIDENT
- 63-3015 — QUALIFIED FUNERAL TRUSTS
- 63-3016 — PAID OR INCURRED AND PAID OR ACCRUED
- 63-3017 — EMPLOYER
- 63-3018 — EMPLOYEE
- 63-3020 — FARMER
- 63-3021 — NET OPERATING LOSS
- 63-3022 — ADJUSTMENTS TO TAXABLE INCOME
- 63-3022A — DEDUCTION OF CERTAIN RETIREMENT BENEFITS
- 63-3022B — DEDUCTION FOR INSULATION OF RESIDENCES
- 63-3022C — DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT RESIDENCE
- 63-3022D — DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES
- 63-3022E — HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES
- 63-3022F — COMPUTATION OF TAX WHERE TAXPAYER RESTORES SUBSTANTIAL AMOUNT HELD UNDER THE CLAIM OF RIGHT
- 63-3022G — MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR II DISPLACEMENT
- 63-3022H — DEDUCTION OF CAPITAL GAINS
- 63-3022I — ADOPTION EXPENSES
- 63-3022J — DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT
- 63-3022K — MEDICAL SAVINGS ACCOUNT
- 63-3022L — INDIVIDUALS WHO ARE OFFICERS, DIRECTORS, SHAREHOLDERS, PARTNERS OR MEMBERS OF A CORPORATION OR PARTNERSHIP OR BENEFICIARIES OF A TRUST OR ESTATE
- 63-3022M — EXPENSES AND INTEREST RELATING TO TAX EXEMPT INCOME
- 63-3022N — MARRIAGE PENALTY ADJUSTMENT
- 63-3022O — ADJUSTMENT -- PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001 -- EXPENSES OF ELEMENTARY AND SECONDARY TEACHERS -- SMALL BUSINESS EXPENSES -- LIMITATIONS ON ASSESSMENTS AND REFUNDS
- 63-3022P — HEALTH INSURANCE COSTS
- 63-3022Q — LONG-TERM CARE INSURANCE
- 63-3023 — TRANSACTING BUSINESS
- 63-3024 — INDIVIDUALS' TAX AND TAX ON ESTATES AND TRUSTS
- 63-3024A — CREDITS AND REFUNDS
- 63-3025 — TAX ON CORPORATE INCOME
- 63-3025A — FRANCHISE TAX
- 63-3025B — ORGANIZATIONS EXEMPT FROM THE TAX IMPOSED BY THIS CHAPTER
- 63-3025C — CORPORATIONS EXEMPT FROM MINIMUM TAX
- 63-3025D — PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES
- 63-3026 — COMPUTING IDAHO TAXABLE INCOME OF RESIDENT INDIVIDUALS, TRUSTS AND ESTATES
- 63-3026A — COMPUTING IDAHO TAXABLE INCOME OF PART-YEAR OR NONRESIDENT INDIVIDUALS, TRUSTS AND ESTATES
- 63-3027 — COMPUTING IDAHO TAXABLE INCOME OF MULTISTATE OR UNITARY CORPORATIONS
- 63-3027A — COMPUTING IDAHO TAXABLE INCOME OF CORPORATIONS NOT SUBJECT TO SECTION 63-3027, IDAHO CODE
- 63-3027B — WATER'S-EDGE ELECTION
- 63-3027C — ELECTION IS BINDING -- TREATMENT OF DIVIDENDS
- 63-3027D — PRESUMPTIONS AND BURDENS OF PROOF
- 63-3027E — OPERATIVE DATES
- 63-3029 — CREDIT FOR INCOME TAXES PAID ANOTHER STATE
- 63-3029A — INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS -- LIMITATION
- 63-3029B — INCOME TAX CREDIT FOR CAPITAL INVESTMENT
- 63-3029C — INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS -- LIMITATION
- 63-3029D — TAX CREDIT FOR QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE
- 63-3029E — DEFINITIONS -- CONSTRUCTION OF TERMS
- 63-3029F — SPECIAL CREDIT AVAILABLE -- NEW EMPLOYEES
- 63-3029G — CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE -- CARRY FORWARD
- 63-3029I — INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT
- 63-3029J — INCENTIVE INCOME TAX INVESTMENT CREDIT
- 63-3029K — TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES
- 63-3029P — PRIORITY OF CREDITS
- 63-3030 — PERSONS REQUIRED TO MAKE RETURNS OF INCOME
- 63-3030A — MANDATE TO COMPEL RETURN
- 63-3031 — JOINT RETURNS
- 63-3032 — TIME FOR FILING INCOME TAX RETURNS
- 63-3033 — EXTENSION OF TIME
- 63-3034 — PAYMENT OF TAX
- 63-3035 — STATE WITHHOLDING TAX ON PERCENTAGE BASIS -- WITHHOLDING, COLLECTION AND PAYMENT OF TAX
- 63-3035A — STATE INCOME TAX WITHHOLDING TAX ON LOTTERY WINNINGS
- 63-3035B — JOINT POWER AUTHORIZATION
- 63-3035C — REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS -- PENALTIES
- 63-3036 — STATE WITHHOLDING TAX FOR FARMERS
- 63-3036A — PAYMENT OF ESTIMATED TAX
- 63-3037 — INFORMATION RETURNS
- 63-3038 — ADMINISTRATION
- 63-3039 — RULES AND REGULATIONS -- PUBLICATION OF STATISTICS AND LAW
- 63-3040 — EXAMINATION OF RETURN AND DETERMINATION OF TAX
- 63-3041 — OVERPAYMENTS
- 63-3042 — EXAMINATION OF BOOKS AND WITNESSES
- 63-3043 — CONTEMPT
- 63-3044 — DEFICIENCY IN TAX
- 63-3045 — NOTICE OF REDETERMINATION OR DEFICIENCY -- INTEREST
- 63-3045A — ASSESSMENT OF TAX
- 63-3045B — FINAL DECISIONS OF THE COMMISSION
- 63-3046 — PENALTIES AND ADDITIONS TO THE TAX IN CASE OF DEFICIENCY
- 63-3046A — INTEREST ON UNDERPAYMENT OF ESTIMATED TAX
- 63-3046B — FAILURE TO FILE PARTNERSHIP RETURN
- 63-3047 — COMPROMISED CASES
- 63-3048 — ADJUSTED OR COMPROMISED CASES -- CLOSING AGREEMENTS
- 63-3049 — JUDICIAL REVIEW
- 63-3050 — ACTION TO COLLECT UNPAID TAX OR DEFICIENCY
- 63-3051 — PROPERTY SUBJECT TO LIEN
- 63-3055 — RELEASE OR SUBORDINATION OF INCOME TAX LIEN
- 63-3056 — ACTION TO ENFORCE LIEN
- 63-3057 — DISTRAINT ON PERSONAL PROPERTY
- 63-3058 — EXEMPT PROPERTY
- 63-3059 — LEVY OR DISTRAINT WARRANT
- 63-3060 — PROCEEDINGS ON LEVY OR DISTRAINT
- 63-3061 — SUCCESSIVE SEIZURES
- 63-3061A — NOTICE OF LEVY AND DISTRAINT
- 63-3062 — PRODUCTION OF BOOKS
- 63-3063 — COLLECTION BY DISTRAINT NOT EXCLUSIVE
- 63-3064 — OTHER REMEDIES PRESERVED
- 63-3065 — JEOPARDY ASSESSMENTS
- 63-3065A — JURISDICTION OVER NONRESIDENTS
- 63-3066 — LEGAL ADVISER
- 63-3067 — REVENUE RECEIVED -- STATE REFUND ACCOUNT
- 63-3067A — DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS
- 63-3067B — DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS
- 63-3067C — SUNSETTING DESIGNATIONS
- 63-3068 — PERIOD OF LIMITATIONS FOR ISSUING A NOTICE OF DEFICIENCY AND COLLECTION OF TAX
- 63-3069 — NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY
- 63-3069A — SPECIAL STATUTE OF LIMITATIONS
- 63-3071 — DESTRUCTION OF OLD RETURNS
- 63-3072 — CREDITS AND REFUNDS
- 63-3073 — INTEREST ON REFUNDS AND CREDITS
- 63-3074 — ACTIONS AGAINST STATE OF IDAHO
- 63-3075 — PENALTIES
- 63-3076 — PENALTY FOR DIVULGING INFORMATION
- 63-3077 — INFORMATION FURNISHED TO CERTAIN OFFICIALS
- 63-3077A — AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF COMMERCE AND LABOR
- 63-3077B — AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION
- 63-3077C — AGREEMENT FOR EXCHANGE OF INFORMATION WITH DEPARTMENT OF FISH AND GAME
- 63-3077D — AGREEMENT FOR COLLECTION OF TAX
- 63-3078 — FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF OR DEFEAT TAX
- 63-3079 — FRANCHISE TAX NOT REPEALED
- 63-3080 — NOT A PROPERTY TAX
- 63-3082 — ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN
- 63-3083 — "PERSON" DEFINED
- 63-3084 — TAX ADDITIONAL TO OTHER INCOME TAXES
- 63-3085 — DATE TAX DUE AND PAYABLE
- 63-3086 — PERSONS EXEMPT FROM TAX
- 63-3087 — COLLECTION AND ENFORCEMENT
- 63-3088 — DESIGNATION BY INDIVIDUALS
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