Idaho Code § 63-3027A
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.
[63-3027A, added 1995, ch. 111, sec. 29, p. 372.]