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). · cites it 2× “I.C. § 63-3010; I.D.A.P.A. 35.01.01.13.01 Social security number.”
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