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INCOME TAX
Law
Idaho Code
REVENUE AND TAXATION
INCOME TAX
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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
63-3022V
DEDUCTION FOR FIRST-TIME HOME BUYERS.
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
63-3024B
2021 IDAHO TAX REBATE FUND.
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
63-3026B
AFFECTED BUSINESS ENTITIES — STATE AND LOCAL TAXATION TREATMENT.
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
63-3029M
INCOME TAX CREDIT FOR EMPLOYER CONTRIBUTIONS TO IDAHO COLLEGE SAVINGS PROGRAM ACCOUNTS.
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
63-3042A
EVIDENCE OF EXPENDITURES.
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.