| 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 |
| 63-3007 | 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 | QUALIFIED FUNERAL TRUSTS |
| 63-3016 | PAID OR INCURRED AND PAID OR ACCRUED |
| 63-3017 | EMPLOYER |
| 63-3018 | EMPLOYEE |
| 63-3020 | FARMER |
| 63-3021 | NET OPERATING LOSS |
| 63-3022 | ADJUSTMENTS TO TAXABLE INCOME |
| 63-3022A | DEDUCTION OF CERTAIN RETIREMENT BENEFITS |
| 63-3022B | DEDUCTION FOR INSULATION OF RESIDENCES |
| 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 OFFICERS, DIRECTORS, SHAREHOLDERS, PARTNERS OR MEMBERS OF A CORPORATION OR PARTNERSHIP 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 -- EXPENSES OF ELEMENTARY AND SECONDARY TEACHERS -- SMALL BUSINESS EXPENSES -- LIMITATIONS ON ASSESSMENTS AND REFUNDS |
| 63-3022P | HEALTH INSURANCE COSTS |
| 63-3022Q | LONG-TERM CARE INSURANCE |
| 63-3023 | TRANSACTING BUSINESS |
| 63-3024 | INDIVIDUALS' TAX AND TAX ON ESTATES AND TRUSTS |
| 63-3024A | CREDITS AND REFUNDS |
| 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 |
| 63-3027 | 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 |
| 63-3029E | DEFINITIONS -- CONSTRUCTION OF TERMS |
| 63-3029F | SPECIAL CREDIT AVAILABLE -- NEW EMPLOYEES |
| 63-3029G | CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE -- CARRY FORWARD |
| 63-3029I | INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT |
| 63-3029J | INCENTIVE INCOME TAX INVESTMENT CREDIT |
| 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 |
| 63-3036 | STATE WITHHOLDING TAX FOR FARMERS |
| 63-3036A | PAYMENT OF ESTIMATED TAX |
| 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 |
| 63-3043 | CONTEMPT |
| 63-3044 | DEFICIENCY IN TAX |
| 63-3045 | NOTICE OF REDETERMINATION OR DEFICIENCY -- INTEREST |
| 63-3045A | MATHEMATICAL ERROR -- 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 -- CLOSING AGREEMENTS |
| 63-3049 | JUDICIAL REVIEW |
| 63-3050 | ACTION TO COLLECT UNPAID TAX OR DEFICIENCY |
| 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 |
| 63-3061 | 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 | DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS |
| 63-3067B | DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS |
| 63-3067C | SUNSETTING DESIGNATIONS |
| 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 |
| 63-3078 | 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 |
| 63-3088 | DESIGNATION BY INDIVIDUALS |
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