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