Idaho Statutes

§ 63-3006B — PARTNERSHIP

Idaho § 63-3006B
JurisdictionIdaho
Title 63REVENUE AND TAXATION
Ch. 30INCOME TAX

This text of Idaho § 63-3006B (PARTNERSHIP) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Idaho Code § 63-3006B (2026).

Text

"Partnership" shall be as defined in section 7701 of the Internal Revenue Code and shall include any entity classified as a partnership pursuant to regulations of the U.S. department of the treasury issued under section 7701 of the Internal Revenue Code, but shall not include a publicly traded partnership taxed as a corporation under section 63-3006, Idaho Code.

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Legislative History

[63-3006B, added 1998, ch. 55, sec. 3, p. 209; am. 1999, ch. 60, sec. 2, p. 156.]

Nearby Sections

15
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Bluebook (online)
Idaho § 63-3006B, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3006B.