Idaho Statutes

Idaho Statutes are updated to the web July 1 following the legislative session.

TITLE 63 REVENUE AND TAXATION

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    ESTATES AND TRUSTS.
63-3016    PAID OR INCURRED AND PAID OR ACCRUED.
63-3017    EMPLOYER.
63-3018    EMPLOYEE.
63-3020    FARMER.
63-3021    NET OPERATING LOSS.
63-3021A    CALCULATION OF NET OPERATING LOSS WHEN TAXABLE INCOME IS DETERMINED BY EXCESS INCLUSION INCOME.
63-3022    ADJUSTMENTS TO TAXABLE INCOME.
63-3022A    DEDUCTION OF CERTAIN RETIREMENT BENEFITS.
63-3022B    DEDUCTION FOR ENERGY EFFICIENCY UPGRADES.
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 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 — SMALL BUSINESS EXPENSES — LIMITATIONS ON ASSESSMENTS AND REFUNDS.
63-3022P    HEALTH INSURANCE COSTS.
63-3022Q    LONG-TERM CARE INSURANCE.
63-3022R    CERTAIN LOSS RECOVERIES.
63-3022S    INCOME EARNED ON AN INDIAN RESERVATION.
63-3022U    DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS.
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.
63-3029F    CLAIM OF RIGHT INCOME REPAYMENT ADJUSTMENTS.
63-3029G    CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE — CARRY FORWARD.
63-3029I    INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT.
63-3029K    TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES.
63-3029L    CHILD TAX CREDIT.
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.
63-3050A    RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN.
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.
63-3060A    CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS.
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.
63-3077F    INFORMATION FURNISHED TO CERTAIN INDIVIDUALS.
63-3077G    AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION.
63-3077H    AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE.
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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