Chapter
Income Tax
- Idaho Code § 63-3001— Title
- Idaho Code § 63-3002— Declaration of intent
- Idaho Code § 63-3003— Definitions
- Idaho Code § 63-3004— Internal Revenue Code
- Idaho Code § 63-3005— Person
- Idaho Code § 63-3006— Corporation
- Idaho Code § 63-3006A— Limited liability company — Classification and taxation
- Idaho Code § 63-3006B— Partnership
- Idaho Code § 63-3006C— Pass-through entity
- Idaho Code § 63-3007— Fiduciary
- Idaho Code § 63-3008— Individual
- Idaho Code § 63-3009— Taxpayer
- Idaho Code § 63-3010— Taxable year
- Idaho Code § 63-3011— Gross income
- Idaho Code § 63-3011A— Adjusted gross income
- Idaho Code § 63-3011B— Taxable income
- Idaho Code § 63-3011C— Idaho taxable income
- Idaho Code § 63-3012— Includes and including
- Idaho Code § 63-3013— Resident
- Idaho Code § 63-3013A— Part-year resident
- Idaho Code § 63-3014— Nonresident
- Idaho Code § 63-3015— Estates and trusts
- Idaho Code § 63-3016— Paid or incurred and paid or accrued
- Idaho Code § 63-3017— Employer
- Idaho Code § 63-3018— Employee
- Idaho Code § 63-3019— Wages. [Repealed.]
- Idaho Code § 63-3020— Farmer
- Idaho Code § 63-3021— Net operating loss
- Idaho Code § 63-3021A— Calculation of net operating loss when taxable income is determined by excess inclusion income
- Idaho Code § 63-3022— Adjustments to taxable income
- Idaho Code § 63-3022A— Deduction of certain retirement benefits
- Idaho Code § 63-3022B— Deduction for energy efficiency upgrades
- Idaho Code § 63-3022C— Deduction for alternative energy device at residence
- Idaho Code § 63-3022D— Deduction of expenses for household and dependent care services
- Idaho Code § 63-3022E— Household deduction for dependents sixty-five years of age or older or persons with developmental disabilities
- Idaho Code § 63-3022F— Computation of tax where taxpayer restores substantial amount held under the claim of right
- Idaho Code § 63-3022G— Moneys paid to Japanese-Americans for reparations for World War II displacement
- Idaho Code § 63-3022H— Deduction of capital gains
- Idaho Code § 63-3022I— Adoption expenses
- Idaho Code § 63-3022J— Deduction of value for technological equipment
- Idaho Code § 63-3022K— Medical savings account
- Idaho Code § 63-3022L— Individuals who are owners of an interest in a pass-through entity or beneficiaries of a trust or estate
- Idaho Code § 63-3022M— Expenses and interest relating to tax exempt income
- Idaho Code § 63-3022N— Marriage penalty adjustment
- Idaho Code § 63-3022O— Adjustment — Property acquired after September 10, 2001 — Small business expenses — Limitations on assessments and refunds
- Idaho Code § 63-3022P— Health insurance costs
- Idaho Code § 63-3022Q— Long-term care insurance
- Idaho Code § 63-3022R— Certain loss recoveries
- Idaho Code § 63-3022S— Income earned on an Indian reservation
- Idaho Code § 63-3022T— Relief from joint and several liability on joint return. [Repealed.]
- Idaho Code § 63-3022U— Deduction for certain charitable contributions
- Idaho Code § 63-3022V— Deduction for first-time home buyers
- Idaho Code § 63-3023— Transacting business
- Idaho Code § 63-3023A— No business situs. [Repealed.]
- Idaho Code § 63-3023B— Nonresident transportation employees. [Repealed.]
- Idaho Code § 63-3024— Individuals’ tax and tax on estates and trusts
- Idaho Code § 63-3024A— Food tax credits and refunds
- Idaho Code § 63-3024B— Income tax credits. [Null and void.]
- Idaho Code § 63-3025— Tax on corporate income
- Idaho Code § 63-3025A— Franchise tax
- Idaho Code § 63-3025B— Organizations exempt from the tax imposed by this chapter
- Idaho Code § 63-3025C— Corporations exempt from minimum tax
- Idaho Code § 63-3025D— Payment for dependents sixty-five years of age or older or persons with developmental disabilities
- Idaho Code § 63-3026— Computing Idaho taxable income of resident individuals, trusts and estates
- Idaho Code § 63-3026A— Computing Idaho taxable income of part-year or nonresident individuals, trusts and estates
- Idaho Code § 63-3027— Computing Idaho taxable income of multistate or unitary corporations
- Idaho Code § 63-3027A— Computing Idaho taxable income of corporations not subject to section 63-3027, Idaho Code
- Idaho Code § 63-3027B— Water’s-edge election
- Idaho Code § 63-3027C— Election is binding — Treatment of dividends
- Idaho Code § 63-3027D— Presumptions and burdens of proof
- Idaho Code § 63-3027E— Operative dates
- Idaho Code § 63-3028— Deduction of federal income taxes
- Idaho Code § 63-3029— Credit for income taxes paid another state
- Idaho Code § 63-3029A— Income tax credit for charitable contributions — Limitation
- Idaho Code § 63-3029B— Income tax credit for capital investment
- Idaho Code § 63-3029C— Income tax credit for certain charitable contributions — Limitation
- Idaho Code § 63-3029D— Tax credit for qualified equipment utilizing postconsumer waste or postindustrial waste
- Idaho Code § 63-3029E— Definitions
- Idaho Code § 63-3029E.1— Special credit available — New employees. [Null and void.]
- Idaho Code § 63-3029F— Claim of right income repayment adjustments
- Idaho Code § 63-3029G— Credits for research activities conducted in this state — Carry forward
- Idaho Code § 63-3029H— [Amended and Redesignated.]
- Idaho Code § 63-3029I— Income tax credit for investment in broadband equipment
- Idaho Code § 63-3029J— Incentive income tax investment credit. [Repealed.]
- Idaho Code § 63-3029K— Tax credit for live organ donation expenses
- Idaho Code § 63-3029L— Child tax credit
- Idaho Code § 63-3029M— Income tax credit for employer contributions to Idaho college savings program accounts
- Idaho Code § 63-3029N— , 63-3039O. [Reserved.]
- Idaho Code § 63-3029P— Priority of credits
- Idaho Code § 63-3029Q— — 63-3029DD. [Reserved.]
- Idaho Code § 63-3030— Persons required to make returns of income
- Idaho Code § 63-3030A— Mandate to compel return
- Idaho Code § 63-3031— Joint returns
- Idaho Code § 63-3032— Time for filing income tax returns
- Idaho Code § 63-3033— Extension of time
- Idaho Code § 63-3034— Payment of tax
- Idaho Code § 63-3035— State withholding tax on percentage basis — Withholding, collection and payment of tax
- Idaho Code § 63-3035A— State income tax withholding tax on lottery winnings
- Idaho Code § 63-3035B— Joint power authorization
- Idaho Code § 63-3035C— Revocation and suspension of withholding accounts — Penalties
- Idaho Code § 63-3036— State withholding tax for farmers
- Idaho Code § 63-3036A— Payment of estimated tax
- Idaho Code § 63-3036B— Pass-through entities — Backup withholding
- Idaho Code § 63-3037— Information returns
- Idaho Code § 63-3038— Administration
- Idaho Code § 63-3039— Rules and regulations — Publication of statistics and law
- Idaho Code § 63-3039A— Rules and regulations
- Idaho Code § 63-3040— Examination of return and determination of tax
- Idaho Code § 63-3041— Overpayments
- Idaho Code § 63-3042— Examination of books and witnesses. — For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any tax payable under this act or the liability at law or in equity of any person in respect to any tax provided in this act or collecting any such liability, the state tax commission or its duly authorized deputy is authorized
- Idaho Code § 63-3043— Contempt
- Idaho Code § 63-3044— Deficiency in tax
- Idaho Code § 63-3045— Notice of redetermination or deficiency — Interest
- Idaho Code § 63-3045A— Assessment of tax
- Idaho Code § 63-3045B— Final decisions of the commission
- Idaho Code § 63-3046— Penalties and additions to the tax in case of deficiency
- Idaho Code § 63-3046A— Interest on underpayment of estimated tax
- Idaho Code § 63-3046B— Failure to file partnership return
- Idaho Code § 63-3047— Compromised cases
- Idaho Code § 63-3048— Adjusted or compromised cases — Settlement and closing agreements
- Idaho Code § 63-3049— Judicial review
- Idaho Code § 63-3050— Action to collect unpaid tax or deficiency
- Idaho Code § 63-3050A— Relief from joint and several liability on joint return
- Idaho Code § 63-3051— Property subject to lien
- Idaho Code § 63-3052— Income tax lien. [Repealed.]
- Idaho Code § 63-3053— Filing and indexing liens. [Repealed.]
- Idaho Code § 63-3054— Discharge of lien. [Repealed.]
- Idaho Code § 63-3055— Release or subordination of income tax lien
- Idaho Code § 63-3056— Action to enforce lien
- Idaho Code § 63-3057— Distraint on personal property
- Idaho Code § 63-3058— Exempt property
- Idaho Code § 63-3059— Levy or distraint warrant
- Idaho Code § 63-3060— Proceedings on levy or distraint
- Idaho Code § 63-3060A— Continuous execution on individual earnings
- Idaho Code § 63-3061— Successive seizures
- Idaho Code § 63-3061A— Notice of levy and distraint
- Idaho Code § 63-3062— Production of books
- Idaho Code § 63-3063— Collection by distraint not exclusive
- Idaho Code § 63-3064— Other remedies preserved
- Idaho Code § 63-3065— Jeopardy assessments
- Idaho Code § 63-3065A— Jurisdiction over nonresidents
- Idaho Code § 63-3066— Legal adviser
- Idaho Code § 63-3067— Revenue received — State refund account
- Idaho Code § 63-3067A— Income tax refund or payment designation by individuals to trust accounts
- Idaho Code § 63-3067B— Sunsetting designations
- Idaho Code § 63-3067C— [Amended and Redesignated.]
- Idaho Code § 63-3067D— Designation by taxpayer — Opportunity scholarship
- Idaho Code § 63-3067E— Designation by individuals
- Idaho Code § 63-3068— Period of limitations for issuing a notice of deficiency and collection of tax
- Idaho Code § 63-3069— Notice of adjustment of federal or state tax liability
- Idaho Code § 63-3069A— Special statute of limitations
- Idaho Code § 63-3070— False return or failure to file return. [Repealed.]
- Idaho Code § 63-3071— Destruction of old returns
- Idaho Code § 63-3072— Credits and refunds
- Idaho Code § 63-3073— Interest on refunds and credits
- Idaho Code § 63-3074— Actions against state of Idaho
- Idaho Code § 63-3075— Penalties
- Idaho Code § 63-3076— Penalty for divulging information
- Idaho Code § 63-3077— Information furnished to certain officials
- Idaho Code § 63-3077A— Agreements for exchange of information and joint administration with department of labor
- Idaho Code § 63-3077B— Agreements for exchange of information with industrial commission
- Idaho Code § 63-3077C— Agreement for exchange of information with department of fish and game
- Idaho Code § 63-3077D— Agreement for collection of tax
- Idaho Code § 63-3077E— Agreements for exchange of information with the state treasurer
- Idaho Code § 63-3077F— Information furnished to certain individuals
- Idaho Code § 63-3077G— Agreement for exchange of information with the Idaho department of correction
- Idaho Code § 63-3077H— Agreement for exchange of information with the Idaho department of health and welfare
- Idaho Code § 63-3078— Failure to collect and pay over tax, or attempt to evade of [or] defeat tax
- Idaho Code § 63-3079— Franchise tax not repealed
- Idaho Code § 63-3080— Not a property tax
- Idaho Code § 63-3081— Transition provisions. [Repealed.]
- Idaho Code § 63-3082— Additional tax required when filing income tax return
- Idaho Code § 63-3083— “Person” defined
- Idaho Code § 63-3084— Tax additional to other income taxes
- Idaho Code § 63-3085— Date tax due and payable
- Idaho Code § 63-3086— Persons exempt from tax
- Idaho Code § 63-3087— Collection and enforcement
- Idaho Code § 63-3088— Designation by individuals. [Repealed.]
- Idaho Code § 63-3089— Designation of school districts. [Repealed.]