Idaho Statutes

§ 63-113 — REPORTING WHOLE DOLLAR AMOUNTS

Idaho·Title 63 REVENUE AND TAXATION·Ch. 1 DEPARTMENT OF REVENUE AND TAXATION
The state tax commission may require rounding to the nearest whole dollar any amount shown or required to be shown on any return, form, statement or other document submitted to the state tax commission. Any record or other document prepared or maintained by the state tax commission may express any dollar amount rounded to the nearest whole dollar.

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Related

Idaho Telephone Company v. Baird
423 P.2d 337 (Idaho Supreme Court, 1967)
41 case citations

Legislative History

[63-113, added 1997, ch. 20, sec. 1, p. 30.]

Nearby Sections

15
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