There Is a Newer Version
of
the Idaho Code and Statutes
2011 Idaho Code
TITLE 63 REVENUE AND TAXATION
CHAPTER 1 DEPARTMENT OF REVENUE AND TAXATION
63-113 REPORTING WHOLE DOLLAR AMOUNTS.
Universal Citation:
ID Code § 63-113 (2011 through Reg Sess)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Reporting whole dollar amounts. The state tax commission may require rounding to the nearest whole dollar any amount shown or required to be shown on any return, form, statement or other document submitted to the state tax commission. Any record or other document prepared or maintained by the state tax commission may express any dollar amount rounded to the nearest whole dollar.
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