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State Statutes - Idaho - Title 63 - Chapter 30 - 63-3025C
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63-3025C - CORPORATIONS EXEMPT FROM MINIMUM TAX
The minimum tax
provisions of sections 63-3025 and 63-3025A, Idaho Code, shall not apply to
any corporation which is not organized for profit and is not required to pay
any federal tax on unrelated business income under the provisions of section
511 of the internal revenue code.
 
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