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.
Idaho Code § 63-3027A
Computing Idaho taxable income of corporations not subject to section 63-3027, Idaho Code
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
Applied in 1 court decision — leading case Preston v. Idaho State Tax Commission (1998)
Most recently applied in Preston v. Idaho State Tax Commission (June 1998)
I.C., § 63-3027A, as added by 1995, ch. 111, § 29, p. 347.
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.