Idaho Statutes

§ 63-3005 — PERSON

Idaho·Title 63 REVENUE AND TAXATION·Ch. 30 INCOME TAX
The term "person" means an individual, a trust or estate, a partnership, an association, a limited liability company or a corporation.

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Legislative History

[63-3005, added 1959, ch. 299, sec. 5, p. 613; am. 1998, ch. 55, sec. 1, p. 209.]

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