Chapter 30. Income Tax
Index
- Idaho Code § 63-3001 Title
- Idaho Code § 63-3002 Declaration of Intent
- Idaho Code § 63-3003 Definitions
- Idaho Code § 63-3004 Internal Revenue Code
- Idaho Code § 63-3005 Person
- Idaho Code § 63-3006 Corporation
- Idaho Code § 63-3006A Limited Liability Company - Classification and Taxation
- Idaho Code § 63-3006B Partnership
- Idaho Code § 63-3006C Pass-Through Entity
- Idaho Code § 63-3007 Fiduciary
- Idaho Code § 63-3008 Individual
- Idaho Code § 63-3009 Taxpayer
- Idaho Code § 63-3010 Taxable Year
- Idaho Code § 63-3011 Gross Income
- Idaho Code § 63-3011A Adjusted Gross Income
- Idaho Code § 63-3011B Taxable Income
- Idaho Code § 63-3011C Idaho Taxable Income
- Idaho Code § 63-3012 Includes and Including
- Idaho Code § 63-3013 Resident
- Idaho Code § 63-3013A Part-Year Resident
- Idaho Code § 63-3014 Nonresident
- Idaho Code § 63-3015 Estates and Trusts
- Idaho Code § 63-3016 Paid Or Incurred and Paid Or Accrued
- Idaho Code § 63-3017 Employer
- Idaho Code § 63-3018 Employee
- Idaho Code § 63-3020 Farmer
- Idaho Code § 63-3021 Net Operating Loss
- Idaho Code § 63-3021A Calculation of Net Operating Loss When Taxable Income Is Determined By Excess Inclusion Income
- Idaho Code § 63-3022 Adjustments to Taxable Income
- Idaho Code § 63-3022A Deduction of Certain Retirement Benefits
- Idaho Code § 63-3022B Deduction For Energy Efficiency Upgrades
- Idaho Code § 63-3022C Deduction For Alternative Energy Device At Residence
- Idaho Code § 63-3022D Deduction of Expenses For Household and Dependent Care Services
- Idaho Code § 63-3022E Household Deduction For Dependents Sixty-Five Years of Age Or Older Or Persons With Developmental Disabilities
- Idaho Code § 63-3022F Computation of Tax Where Taxpayer Restores Substantial Amount Held Under the Claim of Right
- Idaho Code § 63-3022G Moneys Paid to Japanese-Americans For Reparations For World War II Displacement
- Idaho Code § 63-3022H Deduction of Capital Gains
- Idaho Code § 63-3022I Adoption Expenses
- Idaho Code § 63-3022J Deduction of Value For Technological Equipment
- Idaho Code § 63-3022K Medical Savings Account
- Idaho Code § 63-3022L Individuals Who Are Owners of an Interest In a Pass-Through Entity Or Beneficiaries of a Trust Or Estate
- Idaho Code § 63-3022M Expenses and Interest Relating to Tax Exempt Income
- Idaho Code § 63-3022N Marriage Penalty Adjustment
- Idaho Code § 63-3022O Adjustment - Property Acquired After September 10, 2001 - Small Business Expenses - Limitations On Assessments and Refunds
- Idaho Code § 63-3022P Health Insurance Costs
- Idaho Code § 63-3022Q Long-Term Care Insurance
- Idaho Code § 63-3022R Certain Loss Recoveries
- Idaho Code § 63-3022S Income Earned On an Indian Reservation
- Idaho Code § 63-3022U Deduction For Certain Charitable Contributions
- Idaho Code § 63-3022V Deduction For First-Time Home Buyers
- Idaho Code § 63-3023 Transacting Business
- Idaho Code § 63-3024 Individuals' Tax and Tax On Estates and Trusts
- Idaho Code § 63-3024A Food Tax Credits and Refunds
- Idaho Code § 63-3024B Idaho Tax Rebate Fund
- Idaho Code § 63-3025 Tax On Corporate Income
- Idaho Code § 63-3025A Franchise Tax
- Idaho Code § 63-3025B Organizations Exempt From the Tax Imposed By This Chapter
- Idaho Code § 63-3025C Corporations Exempt From Minimum Tax
- Idaho Code § 63-3025D Payment For Dependents Sixty-Five Years of Age Or Older Or Persons With Developmental Disabilities
- Idaho Code § 63-3026 Computing Idaho Taxable Income of Resident Individuals, Trusts and Estates
- Idaho Code § 63-3026A Computing Idaho Taxable Income of Part-Year Or Nonresident Individuals, Trusts and Estates
- Idaho Code § 63-3026B Affected Business Entities - State and Local Taxation Treatment
- Idaho Code § 63-3027 Computing Idaho Taxable Income of Multistate Or Unitary Corporations
- Idaho Code § 63-3027A Computing Idaho Taxable Income of Corporations Not Subject to Section 63-3027, Idaho Code
- Idaho Code § 63-3027B Water's-Edge Election
- Idaho Code § 63-3027C Election Is Binding - Treatment of Dividends
- Idaho Code § 63-3027D Presumptions and Burdens of Proof
- Idaho Code § 63-3027E Operative Dates
- Idaho Code § 63-3029 Credit For Income Taxes Paid Another State
- Idaho Code § 63-3029A Income Tax Credit For Charitable Contributions - Limitation
- Idaho Code § 63-3029B Income Tax Credit For Capital Investment
- Idaho Code § 63-3029C Income Tax Credit For Certain Charitable Contributions - Limitation
- Idaho Code § 63-3029D Tax Credit For Qualified Equipment Utilizing Postconsumer Waste Or Postindustrial Waste
- Idaho Code § 63-3029F Claim of Right Income Repayment Adjustments
- Idaho Code § 63-3029G Credits For Research Activities Conducted In This State - Carryforward
- Idaho Code § 63-3029I Income Tax Credit For Investment In Broadband Equipment
- Idaho Code § 63-3029K Tax Credit For Live Organ Donation Expenses
- Idaho Code § 63-3029L Child Tax Credit
- Idaho Code § 63-3029M Income Tax Credit For Employer Contributions to Idaho College Savings Program Accounts
- Idaho Code § 63-3029P Priority of Credits
- Idaho Code § 63-3030 Persons Required to Make Returns of Income
- Idaho Code § 63-3030A Mandate to Compel Return
- Idaho Code § 63-3031 Joint Returns
- Idaho Code § 63-3032 Time For Filing Income Tax Returns
- Idaho Code § 63-3033 Extension of Time
- Idaho Code § 63-3034 Payment of Tax
- Idaho Code § 63-3035 State Withholding Tax On Percentage Basis - Withholding, Collection and Payment of Tax
- Idaho Code § 63-3035A State Income Tax Withholding Tax On Lottery Winnings
- Idaho Code § 63-3035B Joint Power Authorization
- Idaho Code § 63-3035C Revocation and Suspension of Withholding Accounts - Penalties
- Idaho Code § 63-3036 State Withholding Tax For Farmers
- Idaho Code § 63-3036A Payment of Estimated Tax
- Idaho Code § 63-3036B Pass-Through Entities - Backup Withholding
- Idaho Code § 63-3037 Information Returns
- Idaho Code § 63-3038 Administration
- Idaho Code § 63-3039 Rules and Regulations - Publication of Statistics and Law
- Idaho Code § 63-3040 Examination of Return and Determination of Tax
- Idaho Code § 63-3041 Overpayments
- Idaho Code § 63-3042 Examination of Books and Witnesses
- Idaho Code § 63-3042A Evidence of Expenditures
- Idaho Code § 63-3043 Contempt
- Idaho Code § 63-3044 Deficiency In Tax
- Idaho Code § 63-3045 Notice of Redetermination Or Deficiency - Interest
- Idaho Code § 63-3045A Assessment of Tax
- Idaho Code § 63-3045B Final Decisions of the Commission
- Idaho Code § 63-3046 Penalties and Additions to the Tax In Case of Deficiency
- Idaho Code § 63-3046A Interest On Underpayment of Estimated Tax
- Idaho Code § 63-3046B Failure to File Partnership Return
- Idaho Code § 63-3047 Compromised Cases
- Idaho Code § 63-3048 Adjusted Or Compromised Cases - Settlement and Closing Agreements
- Idaho Code § 63-3049 Judicial Review
- Idaho Code § 63-3050 Action to Collect Unpaid Tax Or Deficiency
- Idaho Code § 63-3050A Relief From Joint and Several Liability On Joint Return
- Idaho Code § 63-3051 Property Subject to Lien
- Idaho Code § 63-3055 Release Or Subordination of Income Tax Lien
- Idaho Code § 63-3056 Action to Enforce Lien
- Idaho Code § 63-3057 Distraint On Personal Property
- Idaho Code § 63-3058 Exempt Property
- Idaho Code § 63-3059 Levy Or Distraint Warrant
- Idaho Code § 63-3060 Proceedings On Levy Or Distraint
- Idaho Code § 63-3060A Continuous Execution On Individual Earnings
- Idaho Code § 63-3061 Successive Seizures
- Idaho Code § 63-3061A Notice of Levy and Distraint
- Idaho Code § 63-3062 Production of Books
- Idaho Code § 63-3063 Collection By Distraint Not Exclusive
- Idaho Code § 63-3064 Other Remedies Preserved
- Idaho Code § 63-3065 Jeopardy Assessments
- Idaho Code § 63-3065A Jurisdiction Over Nonresidents
- Idaho Code § 63-3066 Legal Adviser
- Idaho Code § 63-3067 Revenue Received - State Refund Account
- Idaho Code § 63-3067A Income Tax Refund Or Payment Designation By Individuals to Trust Accounts
- Idaho Code § 63-3067B Sunsetting Designations
- Idaho Code § 63-3067D Designation By Taxpayer - Opportunity Scholarship
- Idaho Code § 63-3068 Period of Limitations For Issuing a Notice of Deficiency and Collection of Tax
- Idaho Code § 63-3069 Notice of Adjustment of Federal Or State Tax Liability
- Idaho Code § 63-3069A Special Statute of Limitations
- Idaho Code § 63-3071 Destruction of Old Returns
- Idaho Code § 63-3072 Credits and Refunds
- Idaho Code § 63-3073 Interest On Refunds and Credits
- Idaho Code § 63-3074 Actions Against State of Idaho
- Idaho Code § 63-3075 Penalties
- Idaho Code § 63-3076 Penalty For Divulging Information
- Idaho Code § 63-3077 Information Furnished to Certain Officials
- Idaho Code § 63-3077A Agreements For Exchange of Information and Joint Administration With Department of Labor
- Idaho Code § 63-3077B Agreements For Exchange of Information With Industrial Commission
- Idaho Code § 63-3077C Agreement For Exchange of Information With Department of Fish and Game
- Idaho Code § 63-3077D Agreement For Collection of Tax
- Idaho Code § 63-3077E Agreements For Exchange of Information With the State Treasurer
- Idaho Code § 63-3077F Information Furnished to Certain Individuals
- Idaho Code § 63-3077G Agreement For Exchange of Information With the Idaho Department of Correction
- Idaho Code § 63-3077H Agreement For Exchange of Information With the Idaho Department of Health and Welfare
- Idaho Code § 63-3078 Failure to Collect and Pay Over Tax, Or Attempt to Evade of [Or] Defeat Tax
- Idaho Code § 63-3079 Franchise Tax Not Repealed
- Idaho Code § 63-3080 Not a Property Tax
- Idaho Code § 63-3082 Additional Tax Required When Filing Income Tax Return
- Idaho Code § 63-3083 "Person" Defined
- Idaho Code § 63-3084 Tax Additional to Other Income Taxes
- Idaho Code § 63-3085 Date Tax Due and Payable
- Idaho Code § 63-3086 Persons Exempt From Tax
- Idaho Code § 63-3087 Collection and Enforcement