There is a newer version of the Idaho Code and Statutes
2011 Idaho Code
TITLE 63 REVENUE AND TAXATION
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.
- 63-3006C PASS-THROUGH ENTITY.
- 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 OR OWNERS OF AN INTEREST IN A PASS-THROUGH ENTITY 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 FOOD TAX 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.
- 63-3029F 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.
- 63-3029M INCOME TAX CREDIT FOR CAPITAL INVESTMENT IN BIOFUEL INFRASTRUCTURE.
- 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.
- 63-3036B PASS-THROUGH ENTITIES -- BACKUP WITHHOLDING.
- 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 -- SETTLEMENT AND 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.
- 63-3067D DESIGNATION BY TAXPAYER -- OPPORTUNITY SCHOLARSHIP.
- 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 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.
- 63-3077E AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER.
- 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.
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.