Idaho Statutes
§ 63-3050A — RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN
Idaho § 63-3050A
This text of Idaho § 63-3050A (RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN) 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 § 63-3050A (2026).
Text
(1)An individual who has filed a joint return and who has been granted relief from joint and several liability by the internal revenue service shall have such relief recognized, granted and honored by the state tax commission for state income tax purposes.
(2)The state tax commission shall promulgate such rules as are necessary to carry out the provisions of this section.
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Legislative History
[63-3050A, added 2017, ch. 20, sec. 3, p. 39.]
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 REDEMPTIONCite This Page — Counsel Stack
Bluebook (online)
Idaho § 63-3050A, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3050A.