Idaho § 63-3013A PART-YEAR RESIDENT

Idaho Statutes

§ 63-3013A — PART-YEAR RESIDENT

Idaho § 63-3013A

Title 63REVENUE AND TAXATION

Ch. 30INCOME TAX

This text of Idaho § 63-3013A (PART-YEAR RESIDENT) 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 § 63-3013A (2026).

Text

The term "part-year resident," for income tax purposes, means any individual who is not a resident and who:

(a)Has changed his domicile from Idaho or to Idaho during the taxable year; or

(b)Has resided in Idaho for more than one (1) day during the taxable year. An individual shall be deemed to reside within Idaho for any calendar day in which that individual has a place of abode in this state and is present in this state for more than a temporary or transitory purpose. Presence for any fraction of a calendar day shall be counted as a whole day.

Free access — add to your briefcase to read the full text and ask questions with AI

The term "part-year resident," for income tax purposes, means any individual who is not a resident and who:
(a) Has changed his domicile from Idaho or to Idaho during the taxable year; or
(b) Has resided in Idaho for more than one (1) day during the taxable year. An individual shall be deemed to reside within Idaho for any calendar day in which that individual has a place of abode in this state and is present in this state for more than a temporary or transitory purpose. Presence for any fraction of a calendar day shall be counted as a whole day.

Legislative History

[I.C., sec. 63-3013A, as added by 1961, ch. 328, sec. 3, p. 622; am. 1965, ch. 316, sec. 2, p. 880; am. 1969, ch. 319, sec. 6, p. 982; am. 1970, ch. 222, sec. 3, p. 621; am. 1979, ch. 3, sec. 1, p. 6; am. 1986, ch. 90, sec. 1, p. 262; am. 1995, ch. 111, sec. 7, p. 351.]