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     Idaho Statutes


TITLE 63 REVENUE AND TAXATION



CHAPTER 30 INCOME TAX


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   QUALIFIED FUNERAL TRUSTS.
63-3016   PAID OR INCURRED AND PAID OR ACCRUED.
63-3017   EMPLOYER.
63-3018   EMPLOYEE.
63-3020   FARMER.
63-3021   NET OPERATING LOSS.
63-3022   ADJUSTMENTS TO TAXABLE INCOME.
63-3022A   DEDUCTION OF CERTAIN RETIREMENT BENEFITS.
63-3022B   DEDUCTION FOR INSULATION OF RESIDENCES.
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 OFFICERS, DIRECTORS OR 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 -- EXPENSES OF ELEMENTARY AND SECONDARY TEACHERS -- SMALL BUSINESS EXPENSES -- LIMITATIONS ON ASSESSMENTS AND REFUNDS.
63-3022P   HEALTH INSURANCE COSTS.
63-3022Q   LONG-TERM CARE INSURANCE.
63-3023   TRANSACTING BUSINESS.
63-3024   INDIVIDUALS' TAX AND TAX ON ESTATES AND TRUSTS.
63-3024A   FOOD TAX CREDITS AND REFUNDS.
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.
63-3027   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   SPECIAL CREDIT AVAILABLE -- NEW EMPLOYEES.
63-3029G   CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE -- CARRY FORWARD.
63-3029I   INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT.
63-3029J   INCENTIVE INCOME TAX INVESTMENT CREDIT.
63-3029K   TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES.
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.
63-3043   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.
63-3051   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.
63-3061   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   DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS.
63-3067B   DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS.
63-3067C   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.
63-3078   FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF [OR] 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.

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