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Idaho Statutes
Title 63
Chapter 30
Idaho Code tit. 63, ch. 30
Income Tax
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63-3001
Title.
63-3002
Declaration of intent.
63-3003
Definitions.
63-3004
Internal revenue code.
63-3005
Person.
63-3006
Corporation.
63-3006A
Limited liability company — Classification and taxation.
63-3006B
Partnership.
63-3006C
Pass-through entity.
63-3007
Fiduciary.
63-3008
Individual.
63-3009
Taxpayer.
63-3010
Taxable year.
63-3011
Gross income.
63-3011A
Adjusted gross income.
63-3011B
Taxable income.
63-3011C
Idaho taxable income.
63-3012
Includes and including.
63-3013
Resident.
63-3013A
Part-year resident.
63-3014
Nonresident.
63-3015
estates and trusts.
63-3016
Paid or incurred and paid or accrued.
63-3017
Employer.
63-3018
Employee.
63-3020
Farmer.
63-3021
Net operating loss.
63-3021A
Calculation of net operating loss when taxable income is determined by excess inclusion income.
63-3022
Adjustments to taxable income.
63-3022A
Deduction of certain retirement benefits.
63-3022B
Deduction for Energy efficiency upgrades.
63-3022C
Deduction for alternative energy device at residence.
63-3022D
Deduction of expenses for household and dependent care services.
63-3022E
Household deduction for dependents sixty-five years of age or older or persons with developmental disabilities.
63-3022F
Computation of tax where taxpayer restores substantial amount held under the claim of right.
63-3022G
Moneys paid to Japanese-Americans for reparations for World War II displacement.
63-3022H
Deduction of capital gains.
63-3022I
Adoption expenses.
63-3022J
Deduction of value for technological equipment.
63-3022K
Medical savings account.
63-3022L
Individuals who are owners of an interest in a pass-through entity or beneficiaries of a trust or estate.
63-3022M
Expenses and interest relating to tax exempt income.
63-3022N
Marriage penalty adjustment.
63-3022O
Adjustment — Property acquired after September 10, 2001 — Small business expenses — Limitations on assessments and refunds.
63-3022P
Health insurance costs.
63-3022Q
Long-term care insurance.
63-3022R
certain loss recoveries.
63-3022S
Income earned on an Indian Reservation.
63-3022U
deduction for certain charitable contributions.
63-3022V
deduction for first-time home buyers.
63-3023
Transacting business.
63-3024
Individuals’ tax and tax on estates and trusts.
63-3024A
Food tax credits and refunds.
63-3024B
Idaho tax rebate fund.
63-3025
Tax on corporate income.
63-3025A
Franchise tax.
63-3025B
Organizations exempt from the tax imposed by this chapter.
63-3025C
Corporations exempt from minimum tax.
63-3025D
Payment for dependents sixty-five years of age or older or persons with developmental disabilities.
63-3026
Computing Idaho taxable income of resident individuals, trusts and estates.
63-3026A
Computing Idaho taxable income of part-year or nonresident individuals, trusts and estates.
63-3026B
affected business entities — state and local taxation treatment.
63-3027
Computing Idaho taxable income of multistate or unitary corporations.
63-3027A
Computing Idaho taxable income of corporations not subject to section 63-3027, Idaho Code.
63-3027B
Water’s-edge election.
63-3027C
Election is binding — Treatment of dividends.
63-3027D
Presumptions and burdens of proof.
63-3027E
Operative dates.
63-3029
Credit for income taxes paid another state.
63-3029A
Income tax credit for charitable contributions — Limitation.
63-3029B
Income tax credit for capital investment.
63-3029C
Income tax credit for certain charitable contributions — Limitation.
63-3029D
Tax credit for qualified equipment utilizing postconsumer waste or postindustrial waste.
63-3029F
claim of right income repayment adjustments.
63-3029G
Credits for research activities conducted in this state — carryforward.
63-3029I
Income tax credit for investment in broadband equipment.
63-3029K
Tax credit for live organ donation expenses.
63-3029L
child TAX CREDIT.
63-3029M
income tax credit for employer contributions to idaho college savings program accounts.
63-3029N
Idaho Parental Choice Tax Credit.
63-3029P
Priority of credits.
63-3030
Persons required to make returns of income.
63-3030A
Mandate to compel return.
63-3031
Joint returns.
63-3032
Time for filing income tax returns.
63-3033
Extension of time.
63-3034
Payment of tax.
63-3035
State withholding tax on percentage basis — Withholding, collection and payment of tax.
63-3035A
State income tax withholding tax on lottery winnings.
63-3035B
Joint power authorization.
63-3035C
Revocation and suspension of withholding accounts — Penalties.
63-3036
State withholding tax for farmers.
63-3036A
Payment of estimated tax.
63-3036B
Pass-through entities — backup withholding.
63-3037
Information returns.
63-3038
Administration.
63-3039
Rules and regulations — Publication of statistics and law.
63-3040
Examination of return and determination of tax.
63-3041
Overpayments.
63-3042
Examination of books and witnesses.
63-3042A
evidence of expenditures.
63-3043
Contempt.
63-3044
Deficiency in tax.
63-3045
Notice of redetermination or deficiency — Interest.
63-3045A
Assessment of tax.
63-3045B
Final decisions of the commission.
63-3046
Penalties and additions to the tax in case of deficiency.
63-3046A
Interest on underpayment of estimated tax.
63-3046B
Failure to file partnership return.
63-3047
Compromised cases.
63-3048
Adjusted or compromised cases — settlement and Closing agreements.
63-3049
Judicial review.
63-3050
Action to collect unpaid tax or deficiency.
63-3050A
Relief from joint and several liability on joint return.
63-3051
Property subject to lien.
63-3055
Release or subordination of income tax lien.
63-3056
Action to enforce lien.
63-3057
Distraint on personal property.
63-3058
Exempt property.
63-3059
Levy or distraint warrant.
63-3060
Proceedings on levy or distraint.
63-3060A
continuous execution on INDIVIDUAL earnings.
63-3061
Successive seizures.
63-3061A
Notice of levy and distraint.
63-3062
Production of books.
63-3063
Collection by distraint not exclusive.
63-3064
Other remedies preserved.
63-3065
Jeopardy assessments.
63-3065A
Jurisdiction over nonresidents.
63-3066
Legal adviser.
63-3067
Revenue received — State refund account.
63-3067A
income tax refund or payment Designation by individuals to Trust accounts.
63-3067B
Sunsetting designations.
63-3067D
designation by taxpayer — opportunity scholarship.
63-3068
Period of limitations for issuing a notice of deficiency and collection of tax.
63-3069
Notice of adjustment of federal or state tax liability.
63-3069A
Special statute of limitations.
63-3071
Destruction of old returns.
63-3072
Credits and refunds.
63-3073
Interest on refunds and credits.
63-3074
Actions against state of Idaho.
63-3075
Penalties.
63-3076
Penalty for divulging information.
63-3077
Information furnished to certain officials.
63-3077A
Agreements for exchange of information and joint administration with department of labor.
63-3077B
Agreements for exchange of information with industrial commission.
63-3077C
Agreement for exchange of information with department of fish and game.
63-3077D
Agreement for collection of tax.
63-3077E
Agreements for exchange of information with the state treasurer.
63-3077F
Information furnished to certain individuals.
63-3077G
Agreement for exchange of information with the Idaho Department of Correction.
63-3077H
Agreement for exchange of information with the Idaho Department of Health and Welfare.
63-3078
Failure to collect and pay over tax, or attempt to evade of defeat tax.
63-3079
Franchise tax not repealed.
63-3080
Not a property tax.
63-3082
Additional tax required when filing income tax return.
63-3083
"Person" defined.
63-3084
Tax additional to other income taxes.
63-3085
Date tax due and payable.
63-3086
Persons exempt from tax.
63-3087
Collection and enforcement.