TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3025C.  Corporations exempt from minimum tax. The minimum tax provisions of sections 63-3025 and 63-3025A Idaho Code, shall not apply to any corporation which is not organized for profit and is not required to pay any federal tax on unrelated business income under the provisions of section 511 of the internal revenue code.

History:

[63-3025C, added 1986, ch. 18, sec. 1, p.59.]