TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3026.  Computing Idaho taxable income of resident individuals, trusts and estates. The Idaho taxable income of resident individuals, trusts or estates shall be computed by making appropriate adjustments under the provisions of section 63-3022, Idaho Code, to the taxable income of the taxpayer.

History:

[63-3026, added 1995, ch. 111, sec. 25, p. 364]