TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3027A.  Computing Idaho taxable income of corporations not subject to section 63-3027, Idaho Code. The Idaho taxable income of any corporation transacting business in this state which is not subject to the provisions of section 63-3027, Idaho Code, shall be computed by making appropriate adjustments under the provisions of section 63-3022, Idaho Code, to the taxable income of the taxpayer.

History:

[63-3027A, added 1995, ch. 111, sec. 29, p. 372.]