Idaho Code
Idaho Code § 63-3010 (2026)
Taxable year.
✓ current as of May 2026
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Taxable year.
The term "taxable year" with respect to any taxpayer means:
(1) The taxable year of such taxpayer required pursuant to the Internal Revenue Code; or
(2) Such other period as may be required by law; or
(3) The calendar year.
Notes of Decisions
Cited in 1
case, 1998–1998 · leading case: Idaho State Tax Comm'n v. Beacom, 961 P.2d 660 (Idaho Ct. App. 1998).
Idaho State Tax Comm'n v. Beacom, 961 P.2d 660 (Idaho Ct. App. 1998). “I.C. § 63-3010; I.D.A.P.A. 35.01.01.13.01 Social security number.”
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