63-3001 |
|
TITLE. |
63-3002 |
|
DECLARATION OF INTENT. |
63-3003 |
|
DEFINITIONS. |
63-3004 |
|
INTERNAL REVENUE CODE. |
63-3005 |
|
PERSON. |
63-3006 |
|
CORPORATION. |
63-3006A |
|
LIMITED LIABILITY COMPANY — CLASSIFICATION AND TAXATION. |
63-3006B |
|
PARTNERSHIP. |
63-3006C |
|
PASS-THROUGH ENTITY. |
63-3007 |
|
FIDUCIARY. |
63-3008 |
|
INDIVIDUAL. |
63-3009 |
|
TAXPAYER. |
63-3010 |
|
TAXABLE YEAR. |
63-3011 |
|
GROSS INCOME. |
63-3011A |
|
ADJUSTED GROSS INCOME. |
63-3011B |
|
TAXABLE INCOME. |
63-3011C |
|
IDAHO TAXABLE INCOME. |
63-3012 |
|
INCLUDES AND INCLUDING. |
63-3013 |
|
RESIDENT. |
63-3013A |
|
PART-YEAR RESIDENT. |
63-3014 |
|
NONRESIDENT. |
63-3015 |
|
ESTATES AND TRUSTS. |
63-3016 |
|
PAID OR INCURRED AND PAID OR ACCRUED. |
63-3017 |
|
EMPLOYER. |
63-3018 |
|
EMPLOYEE. |
63-3020 |
|
FARMER. |
63-3021 |
|
NET OPERATING LOSS. |
63-3021A |
|
CALCULATION OF NET OPERATING LOSS WHEN TAXABLE INCOME IS DETERMINED BY EXCESS INCLUSION INCOME. |
63-3022 |
|
ADJUSTMENTS TO TAXABLE INCOME. |
63-3022A |
|
DEDUCTION OF CERTAIN RETIREMENT BENEFITS. |
63-3022B |
|
DEDUCTION FOR ENERGY EFFICIENCY UPGRADES. |
63-3022C |
|
DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT RESIDENCE. |
63-3022D |
|
DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES. |
63-3022E |
|
HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES. |
63-3022F |
|
COMPUTATION OF TAX WHERE TAXPAYER RESTORES SUBSTANTIAL AMOUNT HELD UNDER THE CLAIM OF RIGHT. |
63-3022G |
|
MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR II DISPLACEMENT. |
63-3022H |
|
DEDUCTION OF CAPITAL GAINS. |
63-3022I |
|
ADOPTION EXPENSES. |
63-3022J |
|
DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT. |
63-3022K |
|
MEDICAL SAVINGS ACCOUNT. |
63-3022L |
|
INDIVIDUALS WHO ARE OWNERS OF AN INTEREST IN A PASS-THROUGH ENTITY OR BENEFICIARIES OF A TRUST OR ESTATE. |
63-3022M |
|
EXPENSES AND INTEREST RELATING TO TAX EXEMPT INCOME. |
63-3022N |
|
MARRIAGE PENALTY ADJUSTMENT. |
63-3022O |
|
ADJUSTMENT — PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001 — SMALL BUSINESS EXPENSES — LIMITATIONS ON ASSESSMENTS AND REFUNDS. |
63-3022P |
|
HEALTH INSURANCE COSTS. |
63-3022Q |
|
LONG-TERM CARE INSURANCE. |
63-3022R |
|
CERTAIN LOSS RECOVERIES. |
63-3022S |
|
INCOME EARNED ON AN INDIAN RESERVATION. |
63-3022U |
|
DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS. |
63-3022V |
|
DEDUCTION FOR FIRST-TIME HOME BUYERS. |
63-3023 |
|
TRANSACTING BUSINESS. |
63-3024 |
|
INDIVIDUALS’ TAX AND TAX ON ESTATES AND TRUSTS. |
63-3024A |
|
FOOD TAX CREDITS AND REFUNDS. |
63-3024B |
|
IDAHO TAX REBATE FUND. |
63-3025 |
|
TAX ON CORPORATE INCOME. |
63-3025A |
|
FRANCHISE TAX. |
63-3025B |
|
ORGANIZATIONS EXEMPT FROM THE TAX IMPOSED BY THIS CHAPTER. |
63-3025C |
|
CORPORATIONS EXEMPT FROM MINIMUM TAX. |
63-3025D |
|
PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES. |
63-3026 |
|
COMPUTING IDAHO TAXABLE INCOME OF RESIDENT INDIVIDUALS, TRUSTS AND ESTATES. |
63-3026A |
|
COMPUTING IDAHO TAXABLE INCOME OF PART-YEAR OR NONRESIDENT INDIVIDUALS, TRUSTS AND ESTATES. |
63-3026B |
|
AFFECTED BUSINESS ENTITIES — STATE AND LOCAL TAXATION TREATMENT. |
63-3027 |
|
COMPUTING IDAHO TAXABLE INCOME OF MULTISTATE OR UNITARY
CORPORATIONS. |
63-3027A |
|
COMPUTING IDAHO TAXABLE INCOME OF
CORPORATIONS NOT SUBJECT TO SECTION 63-3027, IDAHO CODE. |
63-3027B |
|
WATER’S-EDGE ELECTION. |
63-3027C |
|
ELECTION IS BINDING — TREATMENT OF DIVIDENDS. |
63-3027D |
|
PRESUMPTIONS AND BURDENS OF PROOF. |
63-3027E |
|
OPERATIVE DATES. |
63-3029 |
|
CREDIT FOR INCOME TAXES PAID ANOTHER STATE. |
63-3029A |
|
INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS — LIMITATION. |
63-3029B |
|
INCOME TAX CREDIT FOR CAPITAL INVESTMENT. |
63-3029C |
|
INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS — LIMITATION. |
63-3029D |
|
TAX CREDIT FOR QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE. |
63-3029F |
|
CLAIM OF RIGHT INCOME REPAYMENT ADJUSTMENTS. |
63-3029G |
|
CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE — CARRYFORWARD. |
63-3029I |
|
INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT. |
63-3029K |
|
TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES. |
63-3029L |
|
CHILD TAX CREDIT. |
63-3029M |
|
INCOME TAX CREDIT FOR EMPLOYER CONTRIBUTIONS TO IDAHO COLLEGE SAVINGS PROGRAM ACCOUNTS. |
63-3029P |
|
PRIORITY OF CREDITS. |
63-3030 |
|
PERSONS REQUIRED TO MAKE RETURNS OF INCOME. |
63-3030A |
|
MANDATE TO COMPEL RETURN. |
63-3031 |
|
JOINT RETURNS. |
63-3032 |
|
TIME FOR FILING INCOME TAX RETURNS. |
63-3033 |
|
EXTENSION OF TIME. |
63-3034 |
|
PAYMENT OF TAX. |
63-3035 |
|
STATE WITHHOLDING TAX ON PERCENTAGE BASIS — WITHHOLDING, COLLECTION AND PAYMENT OF TAX. |
63-3035A |
|
STATE INCOME TAX WITHHOLDING TAX ON LOTTERY WINNINGS. |
63-3035B |
|
JOINT POWER AUTHORIZATION. |
63-3035C |
|
REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS — PENALTIES. |
63-3036 |
|
STATE WITHHOLDING TAX FOR FARMERS. |
63-3036A |
|
PAYMENT OF ESTIMATED TAX. |
63-3036B |
|
PASS-THROUGH ENTITIES — BACKUP WITHHOLDING. |
63-3037 |
|
INFORMATION RETURNS. |
63-3038 |
|
ADMINISTRATION. |
63-3039 |
|
RULES AND REGULATIONS — PUBLICATION OF STATISTICS AND LAW. |
63-3040 |
|
EXAMINATION OF RETURN AND DETERMINATION OF TAX. |
63-3041 |
|
OVERPAYMENTS. |
63-3042 |
|
EXAMINATION OF BOOKS AND WITNESSES. |
63-3042A |
|
EVIDENCE OF EXPENDITURES. |
63-3043 |
|
CONTEMPT. |
63-3044 |
|
DEFICIENCY IN TAX. |
63-3045 |
|
NOTICE OF REDETERMINATION OR DEFICIENCY — INTEREST. |
63-3045A |
|
ASSESSMENT OF TAX. |
63-3045B |
|
FINAL DECISIONS OF THE COMMISSION. |
63-3046 |
|
PENALTIES AND ADDITIONS TO THE TAX IN CASE OF DEFICIENCY. |
63-3046A |
|
INTEREST ON UNDERPAYMENT OF ESTIMATED TAX. |
63-3046B |
|
FAILURE TO FILE PARTNERSHIP RETURN. |
63-3047 |
|
COMPROMISED CASES. |
63-3048 |
|
ADJUSTED OR COMPROMISED CASES — SETTLEMENT AND CLOSING AGREEMENTS. |
63-3049 |
|
JUDICIAL REVIEW. |
63-3050 |
|
ACTION TO COLLECT UNPAID TAX OR DEFICIENCY. |
63-3050A |
|
RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN. |
63-3051 |
|
PROPERTY SUBJECT TO LIEN. |
63-3055 |
|
RELEASE OR SUBORDINATION OF INCOME TAX LIEN. |
63-3056 |
|
ACTION TO ENFORCE LIEN. |
63-3057 |
|
DISTRAINT ON PERSONAL PROPERTY. |
63-3058 |
|
EXEMPT PROPERTY. |
63-3059 |
|
LEVY OR DISTRAINT WARRANT. |
63-3060 |
|
PROCEEDINGS ON LEVY OR DISTRAINT. |
63-3060A |
|
CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS. |
63-3061 |
|
SUCCESSIVE SEIZURES. |
63-3061A |
|
NOTICE OF LEVY AND DISTRAINT. |
63-3062 |
|
PRODUCTION OF BOOKS. |
63-3063 |
|
COLLECTION BY DISTRAINT NOT EXCLUSIVE. |
63-3064 |
|
OTHER REMEDIES PRESERVED. |
63-3065 |
|
JEOPARDY ASSESSMENTS. |
63-3065A |
|
JURISDICTION OVER NONRESIDENTS. |
63-3066 |
|
LEGAL ADVISER. |
63-3067 |
|
REVENUE RECEIVED — STATE REFUND ACCOUNT. |
63-3067A |
|
INCOME TAX REFUND OR PAYMENT DESIGNATION BY INDIVIDUALS TO TRUST ACCOUNTS. |
63-3067B |
|
SUNSETTING DESIGNATIONS. |
63-3067D |
|
DESIGNATION BY TAXPAYER — OPPORTUNITY SCHOLARSHIP. |
63-3068 |
|
PERIOD OF LIMITATIONS FOR ISSUING A NOTICE OF DEFICIENCY AND COLLECTION OF TAX. |
63-3069 |
|
NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY. |
63-3069A |
|
SPECIAL STATUTE OF LIMITATIONS. |
63-3071 |
|
DESTRUCTION OF OLD RETURNS. |
63-3072 |
|
CREDITS AND REFUNDS. |
63-3073 |
|
INTEREST ON REFUNDS AND CREDITS. |
63-3074 |
|
ACTIONS AGAINST STATE OF IDAHO. |
63-3075 |
|
PENALTIES. |
63-3076 |
|
PENALTY FOR DIVULGING INFORMATION. |
63-3077 |
|
INFORMATION FURNISHED TO CERTAIN OFFICIALS. |
63-3077A |
|
AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR. |
63-3077B |
|
AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION. |
63-3077C |
|
AGREEMENT FOR EXCHANGE OF INFORMATION WITH DEPARTMENT OF FISH AND GAME. |
63-3077D |
|
AGREEMENT FOR COLLECTION OF TAX. |
63-3077E |
|
AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER. |
63-3077F |
|
INFORMATION FURNISHED TO CERTAIN INDIVIDUALS. |
63-3077G |
|
AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION. |
63-3077H |
|
AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE. |
63-3078 |
|
FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF [OR] DEFEAT TAX. |
63-3079 |
|
FRANCHISE TAX NOT REPEALED. |
63-3080 |
|
NOT A PROPERTY TAX. |
63-3082 |
|
ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN. |
63-3083 |
|
“PERSON” DEFINED. |
63-3084 |
|
TAX ADDITIONAL TO OTHER INCOME TAXES. |
63-3085 |
|
DATE TAX DUE AND PAYABLE. |
63-3086 |
|
PERSONS EXEMPT FROM TAX. |
63-3087 |
|
COLLECTION AND ENFORCEMENT. |