Idaho Code
Idaho Code

Idaho Code § 63-3701 (2026)

Multistate tax compact enacted. 

✓ current as of May 2026
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Multistate tax compact enacted. 

The "Multistate Tax Compact" is hereby enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows:

Notes of Decisions
Cited in 7 cases, 1973–2015 · leading case: United States Steel Corp. v. Multistate Tax Comm'n, 434 U.S. 452 (1978).
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United States Steel Corp. v. Multistate Tax Comm'n, 434 U.S. 452 (1978). · cites it 2× “1976); Idaho, Idaho Code § 63-3701 (1976); Illinois, Ill.”
Am. Smelting & Refining Co. v. Idaho State Tax Comm'n, 592 P.2d 39 (Idaho 1979). · cites it 2× “ASARCO also sells in Idaho small amounts of secondary metals — metals reclaimed from scrap metal.”
Blangers v. Dept. of Revenue & Taxation, 763 P.2d 1052 (Idaho 1988). · cites it 4× “[4] The "multi-state tax compact" is codified in I.C. § 63-3701, to which twenty-two states are signatory.”
United States Steel Corp. v. Multistate Tax Comm'n, 367 F. Supp. 107 (S.D.N.Y. 1973). “§ 255-1; Idaho, Idaho Code, § 63-3701; Illinois, Ill.Bev.”
State Tax Comm'n v. Union Carbide Corp., 386 F. Supp. 250 (D. Idaho 1974). “§ 63-3701, adopted by Idaho in 1967. Generally, the Multistate Tax Compact, which has now been adopted by 27 states, establishes a uniform method for the allocation between member states of income earned by multistate corporations and businesses, which income is subject to the…”
Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “Idaho Code § 63-3701 et seq. Kan. Stat. Ann.”
Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “22 Idaho Code Ann. § 63-3701 ...............”
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