Idaho Statutes
§ 63-3010 — TAXABLE YEAR
The term "taxable year" with respect to any taxpayer means:
(1)The taxable year of such taxpayer required pursuant to the Internal Revenue Code; or
(2)Such other period as may be required by law; or
(3)The calendar year.
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Related
Idaho State Tax Commission v. Beacom
961 P.2d 660 (Idaho Court of Appeals, 1998)
Legislative History
[63-3010, added 1959, ch. 299, sec. 10, p. 613; am. 1969, ch. 319, sec. 4, p. 982; am. 1997, ch. 57, sec. 1, p. 96.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTION