63-3010 TAXABLE YEAR. - Idaho Statutes

TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3010. Taxable year. The term "taxable year" with respect to any taxpayer means:

(1) The taxable year of such taxpayer required pursuant to the Internal Revenue Code; or

(2) Such other period as may be required by law; or

(3) The calendar year.