Idaho Code
Idaho Code § 63-3032 (2026)
Time for filing income tax returns.
✓ current as of May 2026
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Time for filing income tax returns.
(1) Except as provided in section 63-3033, Idaho Code:
(a) Returns made on the basis of the calendar year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of the fourth month following the close of the fiscal year.
(b) In the case of a return for any period of less than one (1) year, the return shall be filed on or before the date required in this section, or on or before such date as required for such tax period by the Internal Revenue Code, whichever is later.
(2) Returns made by farmer’s cooperatives to the extent the cooperative is taxable under section 63-3025B, Idaho Code, shall be due on or before September 15 following the close of the calendar year or on or before the fifteenth day of the ninth month following the close of the fiscal year. The provisions of section 63-3033, Idaho Code, shall not apply to returns due under this subsection.
Notes of Decisions
Cited in 5
cases, 1949–1988 · leading case: Golconda Lead Mines v. Neill, 350 P.2d 221 (Idaho 1960).
Golconda Lead Mines v. Neill, 350 P.2d 221 (Idaho 1960). “ads as follows: “The provisions of Section 63-3016 (12) and 63-3032(6), Idaho Code, to the contrary notwithstanding, no deduction shall hereafter be allowed any individual or corporation subject to this chapter on account of any amount received as dividends from a domestic or…”
Day Mines, Inc. v. Lewis, 212 P.2d 1036 (Idaho 1949). “The act itself for the years subsequent to 1940 permits the mining company to deduct “expenses, losses and deductions provided for by Section 63-3032 I.C., being a part of the Property Relief Act of 1931”.”
Texas Co. v. Neill, 361 P.2d 42 (Idaho 1961). “The statute in *244 question, I.C. § 63-3032, subd. 3(d) [1947 Session Laws, ch.”
Idaho Portland Cement Co. v. Neill, 357 P.2d 654 (Idaho 1960). “The Company rests its claim for such claimed deduction upon I.C. § 63-3032(8), which reads in part: “In computing the net income of a corporation subject to the tax imposed by section 63-3028 there shall be allowed as deductions: * * * * * * “8.”
State v. Gibson, 760 P.2d 1187 (Idaho Ct. App. 1988). “I.C. § 63-3032. Persons who fail to comply with these provisions are subject to the criminal penalties set forth in I.”
— Idaho Code § 63-3032(6) — 1 case
Golconda Lead Mines v. Neill, 350 P.2d 221 (Idaho 1960). “ads as follows: “The provisions of Section 63-3016 (12) and 63-3032(6), Idaho Code, to the contrary notwithstanding, no deduction shall hereafter be allowed any individual or corporation subject to this chapter on account of any amount received as dividends from a domestic or…”
— Idaho Code § 63-3032(8) — 1 case
Idaho Portland Cement Co. v. Neill, 357 P.2d 654 (Idaho 1960). “The Company rests its claim for such claimed deduction upon I.C. § 63-3032(8), which reads in part: “In computing the net income of a corporation subject to the tax imposed by section 63-3028 there shall be allowed as deductions: * * * * * * “8.”
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