Idaho § 63-3027D PRESUMPTIONS AND BURDENS OF PROOF

Idaho Statutes

§ 63-3027D — PRESUMPTIONS AND BURDENS OF PROOF

Idaho·Title 63 REVENUE AND TAXATION·Ch. 30 INCOME TAX

(a)A qualified taxpayer and its affiliates shall be presumed to be a part of a unitary business and all income of that business shall be presumed to be apportionable business income if a valid water’s-edge election has been made, except as provided in subsections (c) and (d) of section 63-3027C, Idaho Code.

(b)A taxpayer shall have the burden of proof regarding the issue of whether or not a corporation is a member of a water’s-edge combined group.

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(a) A qualified taxpayer and its affiliates shall be presumed to be a part of a unitary business and all income of that business shall be presumed to be apportionable business income if a valid water’s-edge election has been made, except as provided in subsections (c) and (d) of section 63-3027C, Idaho Code.
(b) A taxpayer shall have the burden of proof regarding the issue of whether or not a corporation is a member of a water’s-edge combined group.

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