Idaho Statutes

§ 63-3010 — TAXABLE YEAR

Idaho § 63-3010
JurisdictionIdaho
Title 63REVENUE AND TAXATION
Ch. 30INCOME TAX

This text of Idaho § 63-3010 (TAXABLE YEAR) 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 § 63-3010 (2026).

Text

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

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Bluebook (online)
Idaho § 63-3010, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3010.