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.
Idaho Code § 63-3025C
Corporations exempt from minimum tax
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
I.C., § 63-3025C, as added by 1986, ch. 18, § 1, p. 59.
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.