For the purpose of raising revenue the taxable income required to be shown on returns under this act and taken as a basis for determining the tax hereunder shall not be classified or held or construed to be property.
Idaho Code § 63-3080
Not a property tax
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
1959, ch. 299, § 80, p. 613.
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.