Idaho Code
Idaho Code § 63-3001 (2026)
Title.
✓ current as of May 2026
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Title.
This act shall be known and may be cited as the "Idaho Income Tax Act."
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 1984–2021 · leading case: State v. Foeller, 489 P.3d 795 (Idaho 2021).
State v. Foeller, 489 P.3d 795 (Idaho 2021). “Second, she contends the restitution amount awarded to the Tax Commission in this case was impermissibly speculative because it was based on an estimate that did not include her actual deductions.”
Hecla Mining Co. v. Idaho State Tax Comm'n, 697 P.2d 1161 (Idaho 1985). “In 1941, the legislature made several changes in the MLTA one of which was the incorporation of a small portion of the Idaho Income Tax Act (hereafter IITA) (I.C. § 63-3001 et seq. (1976)). Those sections of the IITA which were incorporated dealt with various deductions…”
In Re\ Agent Orange\" Prod. Liab. Litig.", 580 F. Supp. 690 (E.D.N.Y 1984). “, Idaho Code §§ 63-3001 to 63-3087 (Supp.1971) (having stated aim of making taxable income “identical” with federal, subject only to specific modifications); Ky.”
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