...Live Audio/Video Streaming Home Idaho Laws & Rules Idaho Statutes Title 63 Chapter 30 Section 63-3025A Print Friendly Idaho Statutes ...out TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX 63-3025A. Franchise tax. (1) For ...state during such taxable year including, but not limited to, corporations engaged in business in Idaho for the exclusive purpose ...00) minimum payment shall not be collected from nonproductive mining corporations; but the twenty dollar ($20.00)...minimum tax shall apply to corporations qualified to file returns and actually filing returns under the provisions of subchapter "...