Idaho Code
Idaho Code

Idaho Code § 63-3086 (2026)

Persons exempt from tax. 

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Persons exempt from tax. 

This act shall not apply to any person who on the last day of his taxable year is blind or lawfully receiving public assistance payments from the state under title 56, Idaho Code.

Notes of Decisions
Cited in 2 cases, 1955–1987 · leading case: State v. Gilbert, 736 P.2d 857 (Idaho Ct. App. 1987).
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State v. Gilbert, 736 P.2d 857 (Idaho Ct. App. 1987). · cites it 2× “The only state law addressing taxation of welfare benefits is I.C. § 63-3086, which applies narrowly to the annual building fund excise tax.”
Grange Mut. Life Co. v. State Tax Comm'n, 283 P.2d 187 (Idaho 1955). “He also called attention to Section 78 of the act, which has not since been amended and is now § 63-3086, I.C., providing in part: “For the purpose of raising revenue, the net income required to be shown on returns under this chapter and taken as the basis for determining the…”
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