The term “taxable year” with respect to any taxpayer means:
(1) The taxable year of such taxpayer required pursuant to the Internal Revenue Code; or
(2) Such other period as may be required by law; or
(3) The calendar year.
Idaho Code § 63-3010
Taxable year
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
1959, ch. 299, § 10, p. 613; am. 1969, ch. 319, § 4, p. 982; am. 1997, ch. 57, § 1, p. 95.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.