STATE STATUTES & CODES

IDAHO STATUTES AND CODES

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, AND BEFORE DECEMBER 31, 2007 -- EXPENSES OF ELEMENTARY AND SECONDARY TEACHERS -- SMALL BUSINESS EXPENSES -- LIMITATIONS ON ASSESSMENT
• 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.
• 63-3029E 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.
• 63-3029M 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.

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