There is a newer version of the Idaho Code and Statutes
2015 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX
Section 63-3006C - PASS-THROUGH ENTITY.
ID Code § 63-3006C (2015) What's This?
63-3006C. Pass-through entity. The term "pass-through entity" as used in this chapter includes a partnership, as defined in section 63-3006B, Idaho Code, a limited liability company taxed as a partnership under section 63-3006A, Idaho Code, an S corporation required to file a return under section 63-3030(4), Idaho Code, or a trust or estate required to file a return under section 63-3030, Idaho Code. An "owner of an interest in a pass-through entity" includes the shareholders of a corporation, the members of a limited liability company and partners of a partnership.
History:
[63-3006C, added 2010, ch. 37, sec. 1, p. 67.]
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