Idaho § 63-3027D PRESUMPTIONS AND BURDENS OF PROOF

Idaho Statutes

§ 63-3027D — PRESUMPTIONS AND BURDENS OF PROOF

Idaho § 63-3027D

Title 63REVENUE AND TAXATION

Ch. 30INCOME TAX

This text of Idaho § 63-3027D (PRESUMPTIONS AND BURDENS OF PROOF) 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 § 63-3027D (2026).

Text

(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.