“Person” as used in sections 63-3082 through 63-3087, Idaho Code, means any individual, or entity required to file a return under section 63-3030, Idaho Code, unless all of the income or loss is distributed or otherwise reportable as a part of the taxable income of another taxpayer and the entity does not have any Idaho taxable income.
Idaho Code § 63-3083
“Person” defined
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
1959, ch. 303, § 2, p. 654; am. 1969, ch. 319, § 22, p. 982; am. 2008, ch. 8, § 1, p. 9.
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.