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Idaho Code Title 63 > Chapter 30 - Income Tax

Idaho Code > Title 63 > Chapter 30 - Income Tax


Current as of: 2010
§ 63-3001Title
§ 63-3002Declaration Of Intent
§ 63-3003Definitions
§ 63-3004Internal Revenue Code
§ 63-3005Person
§ 63-3006Corporation
§ 63-3006ALimited Liability Company -- Classification And Taxation
§ 63-3006BPartnership
§ 63-3006CPass-Through Entity
§ 63-3007Fiduciary
§ 63-3008Individual
§ 63-3009Taxpayer
§ 63-3010Taxable Year
§ 63-3011Gross Income
§ 63-3011AAdjusted Gross Income
§ 63-3011BTaxable Income
§ 63-3011CIdaho Taxable Income
§ 63-3012Includes And Including
§ 63-3013Resident
§ 63-3013APart-Year Resident
§ 63-3014Nonresident
§ 63-3015Qualified Funeral Trusts
§ 63-3016Paid Or Incurred And Paid Or Accrued
§ 63-3017Employer
§ 63-3018Employee
§ 63-3020Farmer
§ 63-3021Net Operating Loss
§ 63-3022Adjustments To Taxable Income
§ 63-3022ADeduction Of Certain Retirement Benefits
§ 63-3022BDeduction For Insulation Of Residences
§ 63-3022CDeduction For Alternative Energy Device At Residence
§ 63-3022DDeduction Of Expenses For Household And Dependent Care Services
§ 63-3022EHousehold Deduction For Dependents Sixty-Five Years Of Age Or Older Or Persons With Developmental Disabilities
§ 63-3022FComputation Of Tax Where Taxpayer Restores Substantial Amount Held Under The Claim Of Right
§ 63-3022GMoneys Paid To Japanese-Americans For Reparations For World War II Displacement
§ 63-3022HDeduction Of Capital Gains
§ 63-3022IAdoption Expenses
§ 63-3022JDeduction Of Value For Technological Equipment
§ 63-3022KMedical Savings Account
§ 63-3022LIndividuals Who Are Officers, Directors Or Owners Of An Interest In A Pass-Through Entity Or Beneficiaries Of A Trust Or Estate
§ 63-3022MExpenses And Interest Relating To Tax Exempt Income
§ 63-3022NMarriage Penalty Adjustment
§ 63-3022OAdjustment -- Property Acquired After September 10, 2001, And Before December 31, 2007 -- Expenses Of Elementary And Secondary Teachers -- Small Business Expenses -- Limitations On Assessments And Refunds
§ 63-3022PHealth Insurance Costs
§ 63-3022QLong-Term Care Insurance
§ 63-3023Transacting Business
§ 63-3024Individuals' Tax And Tax On Estates And Trusts
§ 63-3024AFood Tax Credits And Refunds
§ 63-3025Tax On Corporate Income
§ 63-3025AFranchise Tax
§ 63-3025BOrganizations Exempt From The Tax Imposed By This Chapter
§ 63-3025CCorporations Exempt From Minimum Tax
§ 63-3025DPayment For Dependents Sixty-Five Years Of Age Or Older Or Persons With Developmental Disabilities
§ 63-3026Computing Idaho Taxable Income Of Resident Individuals, Trusts And Estates
§ 63-3026AComputing Idaho Taxable Income Of Part-Year Or Nonresident Individuals, Trusts And Estates
§ 63-3027Computing Idaho Taxable Income Of Multistate Or Unitary Corporations
§ 63-3027AComputing Idaho Taxable Income Of Corporations Not Subject To Section 63-3027, Idaho Code
§ 63-3027BWater'S-Edge Election
§ 63-3027CElection Is Binding -- Treatment Of Dividends
§ 63-3027DPresumptions And Burdens Of Proof
§ 63-3027EOperative Dates
§ 63-3029Credit For Income Taxes Paid Another State
§ 63-3029AIncome Tax Credit For Charitable Contributions -- Limitation
§ 63-3029BIncome Tax Credit For Capital Investment
§ 63-3029CIncome Tax Credit For Certain Charitable Contributions -- Limitation
§ 63-3029DTax Credit For Qualified Equipment Utilizing Postconsumer Waste Or Postindustrial Waste
§ 63-3029EDefinitions -- Construction Of Terms
§ 63-3029FSpecial Credit Available -- New Employees
§ 63-3029GCredits For Research Activities Conducted In This State -- Carry Forward
§ 63-3029IIncome Tax Credit For Investment In Broadband Equipment
§ 63-3029JIncentive Income Tax Investment Credit
§ 63-3029KTax Credit For Live Organ Donation Expenses
§ 63-3029MIncome Tax Credit For Capital Investment In Biofuel Infrastructure
§ 63-3029PPriority Of Credits
§ 63-3030Persons Required To Make Returns Of Income
§ 63-3030AMandate To Compel Return
§ 63-3031Joint Returns
§ 63-3032Time For Filing Income Tax Returns
§ 63-3033Extension Of Time
§ 63-3034Payment Of Tax
§ 63-3035State Withholding Tax On Percentage Basis -- Withholding, Collection And Payment Of Tax
§ 63-3035AState Income Tax Withholding Tax On Lottery Winnings
§ 63-3035BJoint Power Authorization
§ 63-3035CRevocation And Suspension Of Withholding Accounts -- Penalties
§ 63-3036State Withholding Tax For Farmers
§ 63-3036APayment Of Estimated Tax
§ 63-3036BPass-Through Entities -- Backup Withholding
§ 63-3037Information Returns
§ 63-3038Administration
§ 63-3039Rules And Regulations -- Publication Of Statistics And Law
§ 63-3040Examination Of Return And Determination Of Tax
§ 63-3041Overpayments
§ 63-3042Examination Of Books And Witnesses
§ 63-3043Contempt
§ 63-3044Deficiency In Tax
§ 63-3045Notice Of Redetermination Or Deficiency -- Interest
§ 63-3045AAssessment Of Tax
§ 63-3045BFinal Decisions Of The Commission
§ 63-3046Penalties And Additions To The Tax In Case Of Deficiency
§ 63-3046AInterest On Underpayment Of Estimated Tax
§ 63-3046BFailure To File Partnership Return
§ 63-3047Compromised Cases
§ 63-3048Adjusted Or Compromised Cases -- Settlement And Closing Agreements
§ 63-3049Judicial Review
§ 63-3050Action To Collect Unpaid Tax Or Deficiency
§ 63-3051Property Subject To Lien
§ 63-3055Release Or Subordination Of Income Tax Lien
§ 63-3056Action To Enforce Lien
§ 63-3057Distraint On Personal Property
§ 63-3058Exempt Property
§ 63-3059Levy Or Distraint Warrant
§ 63-3060Proceedings On Levy Or Distraint
§ 63-3061Successive Seizures
§ 63-3061ANotice Of Levy And Distraint
§ 63-3062Production Of Books
§ 63-3063Collection By Distraint Not Exclusive
§ 63-3064Other Remedies Preserved
§ 63-3065Jeopardy Assessments
§ 63-3065AJurisdiction Over Nonresidents
§ 63-3066Legal Adviser
§ 63-3067Revenue Received -- State Refund Account
§ 63-3067ADesignation By Individuals -- Trust Accounts
§ 63-3067BDesignation By Individuals -- Trust Accounts
§ 63-3067CSunsetting Designations
§ 63-3067DDesignation By Taxpayer -- Opportunity Scholarship
§ 63-3068Period Of Limitations For Issuing A Notice Of Deficiency And Collection Of Tax
§ 63-3069Notice Of Adjustment Of Federal Or State Tax Liability
§ 63-3069ASpecial Statute Of Limitations
§ 63-3071Destruction Of Old Returns
§ 63-3072Credits And Refunds
§ 63-3073Interest On Refunds And Credits
§ 63-3074Actions Against State Of Idaho
§ 63-3075Penalties
§ 63-3076Penalty For Divulging Information
§ 63-3077Information Furnished To Certain Officials
§ 63-3077AAgreements For Exchange Of Information And Joint Administration With Department Of Labor
§ 63-3077BAgreements For Exchange Of Information With Industrial Commission
§ 63-3077CAgreement For Exchange Of Information With Department Of Fish And Game
§ 63-3077DAgreement For Collection Of Tax
§ 63-3077EAgreements For Exchange Of Information With The State Treasurer
§ 63-3078Failure To Collect And Pay Over Tax, Or Attempt To Evade Of [Or] Defeat Tax
§ 63-3079Franchise Tax Not Repealed
§ 63-3080Not A Property Tax
§ 63-3082Additional Tax Required When Filing Income Tax Return
§ 63-3083Person Defined
§ 63-3084Tax Additional To Other Income Taxes
§ 63-3085Date Tax Due And Payable
§ 63-3086Persons Exempt From Tax
§ 63-3087Collection And Enforcement

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Questions & Answers: Individual Income Taxes

If I owe unemployment are they able to take my federal income taxes as well as the state?...
I was the personal representative for my uncle's estate and received about $6000 in fees. Is this considered a "Fiduciary Adjustment from an Estate" that is taxable in Oregon?...
Tom, This sounds like simple personal income to me. You performed a job, and were paid a fee. So Oregon would tax it like other wages. But consult a tax advisor. Steve Daily La...
How do I recoup my beneficiary out of state tax held by W. Va.?...
Betty, What do you mean by "beneficiary"? A beneficiary is a person entitle to some benefit, so I don't know what you're asking. Steve Daily LawServer.com...
When our mother died, all was disbursed however my portion was taxed by the state of WV because I lived out of state. How do I get that back...

U.S. Constitution Provisions: Individual Income Taxes

 U.S. Constitution 16th Amendment

U.S. Code Provisions: Individual Income Taxes

U.S. Code Title 26 > Subtitle A > Chapter 2 - Tax On Self-Employment Income
U.S. Code Title 26 > Subtitle A > Chapter 3 - Withholding Of Tax On Nonresident Aliens And Foreign Corporations
U.S. Code Title 26 > Subtitle C > Chapter 24 - Collection Of Income Tax At Source On Wages

Federal Regulations: Individual Income Taxes

U.S. Code Title 26 > Subtitle A > Chapter 2 - Tax On Self-Employment Income
U.S. Code Title 26 > Subtitle A > Chapter 3 - Withholding Of Tax On Nonresident Aliens And Foreign Corporations
U.S. Code Title 26 > Subtitle C > Chapter 24 - Collection Of Income Tax At Source On Wages
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