Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES

Section 35.01.01.000 - LEGAL AUTHORITY
Section 35.01.01.001 - SCOPE
Section 35.01.01.002 - INCORPORATION BY REFERENCE
Section 35.01.01.003. - 009 - RESERVED
Section 35.01.01.010 - DEFINITIONS
Section 35.01.01.011. - 014 - RESERVED
Section 35.01.01.015 - INTERNAL REVENUE CODE
Section 35.01.01.016 - IDAHO GROSS INCOME
Section 35.01.01.017 - TREATMENT OF THE SECTION 965 OF THE INTERNAL REVENUE CODE INCREASE IN SUBPART F INCOME AND RELATED EXCLUSIONS
Section 35.01.01.018. - 024 - RESERVED
Section 35.01.01.025 - TAXABLE YEAR AND ACCOUNTING PERIOD
Section 35.01.01.026. - 029 - RESERVED
Section 35.01.01.030 - RESIDENT
Section 35.01.01.031 - ALIENS
Section 35.01.01.032 - MEMBERS OF THE UNIFORMED SERVICES
Section 35.01.01.033 - AMERICAN INDIANS
Section 35.01.01.034 - ESTATE - RESIDENCY STATUS
Section 35.01.01.035. - 039 - RESERVED
Section 35.01.01.040 - PART-YEAR RESIDENT
Section 35.01.01.041. - 044 - RESERVED
Section 35.01.01.045 - NONRESIDENT
Section 35.01.01.046. - 074 - RESERVED
Section 35.01.01.075 - TAX ON INDIVIDUALS, ESTATES, AND TRUSTS
Section 35.01.01.076. - 077 - RESERVED
Section 35.01.01.078 - TAX ON TRUSTS - ELECTING SMALL BUSINESS TRUSTS
Section 35.01.01.079. - 104 - RESERVED
Section 35.01.01.105 - ADJUSTMENTS TO TAXABLE INCOME - ADDITIONS REQUIRED OF ALL TAXPAYERS
Section 35.01.01.106 - RESERVED
Section 35.01.01.107 - ADJUSTMENTS TO TAXABLE INCOME - ADJUSTMENTS REQUIRED ONLY OF TAXPAYERS REPORTING NONBUSINESS INCOME
Section 35.01.01.108. - 114 - RESERVED
Section 35.01.01.115 - INTEREST EXPENSE OFFSET RELATED TO TAX-EXEMPT INTEREST INCOME
Section 35.01.01.116. - 119 - RESERVED
Section 35.01.01.120 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE TO ALL TAXPAYERS
Section 35.01.01.121 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE ONLY TO INDIVIDUALS
Section 35.01.01.122 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE ONLY TO CORPORATIONS
Section 35.01.01.123. - 124 - RESERVED
Section 35.01.01.125 - ADJUSTMENTS TO TAXABLE INCOME - BONUS DEPRECIATION ON PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001, AND BEFORE DECEMBER 31, 2007, OR AFTER DECEMBER 31, 2009
Section 35.01.01.126. - 127 - RESERVED
Section 35.01.01.128 - IDAHO ADJUSTMENTS - PASS-THROUGH ENTITIES
Section 35.01.01.129 - RESERVED
Section 35.01.01.130 - DEDUCTION OF CERTAIN RETIREMENT BENEFITS
Section 35.01.01.131. - 139 - RESERVED
Section 35.01.01.140 - DEDUCTION FOR ENERGY EFFICIENCY UPGRADES
Section 35.01.01.141. - 149 - RESERVED
Section 35.01.01.150 - DEDUCTION FOR ALTERNATIVE ENERGY DEVICES
Section 35.01.01.151. - 169 - RESERVED
Section 35.01.01.170 - IDAHO CAPITAL GAINS DEDUCTION - IN GENERAL
Section 35.01.01.171 - IDAHO CAPITAL GAINS DEDUCTION - QUALIFIED PROPERTY
Section 35.01.01.172 - IDAHO CAPITAL GAINS DEDUCTION - REVENUE-PRODUCING ENTERPRISE
Section 35.01.01.173 - IDAHO CAPITAL GAINS DEDUCTION - PASS-THROUGH ENTITIES
Section 35.01.01.174. - 179 - RESERVED
Section 35.01.01.180 - DEDUCTION FOR DONATION OF TECHNOLOGICAL EQUIPMENT
Section 35.01.01.181. - 184 - RESERVED
Section 35.01.01.185 - ADOPTION EXPENSES
Section 35.01.01.186. - 189 - RESERVED
Section 35.01.01.190 - IDAHO MEDICAL SAVINGS ACCOUNTS
Section 35.01.01.191. - 192 - RESERVED
Section 35.01.01.193 - HEALTH INSURANCE COSTS AND LONG-TERM CARE INSURANCE
Section 35.01.01.194 - RESERVED
Section 35.01.01.195 - LOSS RECOVERIES
Section 35.01.01.196. - 199 - RESERVED
Section 35.01.01.200 - NET OPERATING LOSS - CORPORATIONS
Section 35.01.01.201 - NET OPERATING LOSS CARRYBACKS AND CARRYOVERS
Section 35.01.01.202. - 209 - RESERVED
Section 35.01.01.210 - REDUCTION OF IDAHO TAX ATTRIBUTES AND BASIS WHEN INCOME FROM INDEBTEDNESS DISCHARGE IN BANKRUPTCY IS EXCLUDED FROM GROSS INCOME
Section 35.01.01.211. - 249 - RESERVED
Section 35.01.01.250 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - INCOME SUBJECT TO IDAHO TAXATION
Section 35.01.01.251 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - COMPUTATION OF IDAHO TAXABLE INCOME
Section 35.01.01.252 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - ADJUSTMENTS ALLOWED IN COMPUTING IDAHO ADJUSTED GROSS INCOME
Section 35.01.01.253 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - ADDITIONS REQUIRED IN COMPUTING IDAHO ADJUSTED INCOME
Section 35.01.01.254 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - SUBTRACTIONS ALLOWED IN COMPUTING IDAHO ADJUSTED INCOME
Section 35.01.01.255 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - PRORATION OF EXEMPTIONS AND DEDUCTIONS
Section 35.01.01.256 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - PRORATION OF QUALIFIED BUSINESS INCOME DEDUCTION
Section 35.01.01.257. - 262 - RESERVED
Section 35.01.01.263 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - DISTRIBUTIVE SHARE OF S CORPORATION AND PARTNERSHIP INCOME
Section 35.01.01.264 - INCOME FROM REAL AND TANGIBLE PERSONAL PROPERTY
Section 35.01.01.265 - SOLE PROPRIETORSHIPS OPERATING WITHIN AND WITHOUT IDAHO
Section 35.01.01.266 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - INCOME FROM INTANGIBLE PROPERTY
Section 35.01.01.267 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - PASSIVE ACTIVITY LOSSES
Section 35.01.01.268 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - SUSPENDED LOSSES FROM PASS-THROUGH ENTITIES
Section 35.01.01.269 - RESERVED
Section 35.01.01.270 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - IDAHO COMPENSATION - IN GENERAL
Section 35.01.01.271 - IDAHO COMPENSATION: STOCK OPTIONS
Section 35.01.01.272 - IDAHO COMPENSATION: SEVERANCE PAY
Section 35.01.01.273 - IDAHO COMPENSATION: UNEMPLOYMENT COMPENSATION
Section 35.01.01.274 - RESERVED
Section 35.01.01.275 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - INVESTMENT INCOME FROM QUALIFIED INVESTMENT PARTNERSHIPS
Section 35.01.01.276. - 279 - RESERVED
Section 35.01.01.280 - PARTNERSHIPS OPERATING WITHIN AND WITHOUT IDAHO
Section 35.01.01.281. - 284 - RESERVED
Section 35.01.01.285 - S CORPORATIONS
Section 35.01.01.286 - S CORPORATIONS OPERATING WITHIN AND WITHOUT IDAHO
Section 35.01.01.287. - 290 - RESERVED
Section 35.01.01.291 - TAX PAID BY PASS-THROUGH ENTITIES FOR OWNERS OR BENEFICIARIES - COMPUTATION OF IDAHO TAXABLE INCOME FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2014
Section 35.01.01.292. - 299 - RESERVED
Section 35.01.01.300 - TAX ON CORPORATIONS
Section 35.01.01.301. - 309 - RESERVED
Section 35.01.01.310 - APPORTIONMENT ELECTIONS FOR MULTISTATE CORPORATIONS
Section 35.01.01.311. - 319 - RESERVED
Section 35.01.01.320 - APPLICATION OF MULTISTATE RULES
Section 35.01.01.321. - 324 - RESERVED
Section 35.01.01.325 - DEFINITIONS FOR PURPOSES OF MULTISTATE RULES
Section 35.01.01.326. - 329 - RESERVED
Section 35.01.01.330 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: APPORTIONMENT AND ALLOCATION
Section 35.01.01.331 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: APPORTIONABLE INCOME
Section 35.01.01.332 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: TRANSACTIONAL TEST
Section 35.01.01.333 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: FUNCTIONAL TEST
Section 35.01.01.334 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: RELATIONSHIP OF TRANSACTIONAL AND FUNCTIONAL TESTS TO U.S. CONSTITUTION
Section 35.01.01.335 - NONAPPORTIONABLE INCOME
Section 35.01.01.336 - APPORTIONABLE AND NONAPPORTIONABLE INCOME: APPLICATION OF DEFINITIONS
Section 35.01.01.337. - 339 - RESERVED
Section 35.01.01.340 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: UNITARY BUSINESS PRINCIPLE
Section 35.01.01.341 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: DETERMINATION OF A UNITARY BUSINESS
Section 35.01.01.342 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: DESCRIPTION AND ILLUSTRATION OF FUNCTIONAL INTEGRATION, CENTRALIZATION OF MANAGEMENT AND ECONOMIES OF SCALE
Section 35.01.01.343 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: INDICATORS OF A UNITARY BUSINESS
Section 35.01.01.344 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: COMMONLY CONTROLLED GROUP OF BUSINESS ENTITIES
Section 35.01.01.345. - 349 - RESERVED
Section 35.01.01.350 - PRORATION OF DEDUCTIONS
Section 35.01.01.351. - 354 - RESERVED
Section 35.01.01.355 - APPLICATION OF SECTION 63-3027 - APPORTIONMENT
Section 35.01.01.356. - 359 - RESERVED
Section 35.01.01.360 - APPLICATION OF SECTION 63-3027 - COMBINED REPORT
Section 35.01.01.361. - 364 - RESERVED
Section 35.01.01.365 - USE OF THE COMBINED REPORT
Section 35.01.01.366. - 369 - RESERVED
Section 35.01.01.370 - APPLICATION OF SECTION 63-3027 - ALLOCATION
Section 35.01.01.371. - 374 - RESERVED
Section 35.01.01.375 - CONSISTENCY AND UNIFORMITY IN REPORTING
Section 35.01.01.376. - 384 - RESERVED
Section 35.01.01.385 - TAXABLE IN ANOTHER STATE: IN GENERAL
Section 35.01.01.386. - 389 - RESERVED
Section 35.01.01.390 - TAXABLE IN ANOTHER STATE: WHEN A TAXPAYER IS SUBJECT TO TAX
Section 35.01.01.391. - 394 - RESERVED
Section 35.01.01.395 - TAXABLE IN ANOTHER STATE: WHEN A STATE HAS JURISDICTION TO SUBJECT A TAXPAYER TO A NET INCOME TAX
Section 35.01.01.396. - 449 - RESERVED
Section 35.01.01.450 - APPORTIONMENT FORMULA
Section 35.01.01.451. - 459 - RESERVED
Section 35.01.01.460 - PROPERTY FACTOR: IN GENERAL
Section 35.01.01.461. - 464 - RESERVED
Section 35.01.01.465 - PROPERTY FACTOR: PROPERTY USED FOR THE PRODUCTION OF APPORTIONABLE INCOME
Section 35.01.01.466. - 469 - RESERVED
Section 35.01.01.470 - PROPERTY FACTOR: CONSISTENCY IN REPORTING
Section 35.01.01.471. - 474 - RESERVED
Section 35.01.01.475 - PROPERTY FACTOR: NUMERATOR
Section 35.01.01.476. - 479 - RESERVED
Section 35.01.01.480 - PROPERTY FACTOR: VALUATION OF OWNED PROPERTY
Section 35.01.01.481. - 484 - RESERVED
Section 35.01.01.485 - PROPERTY FACTOR: VALUATION OF RENTED PROPERTY
Section 35.01.01.486. - 489 - RESERVED
Section 35.01.01.490 - PROPERTY FACTOR: AVERAGING PROPERTY VALUES
Section 35.01.01.491. - 499 - RESERVED
Section 35.01.01.500 - PAYROLL FACTOR: IN GENERAL
Section 35.01.01.501. - 504 - RESERVED
Section 35.01.01.505 - PAYROLL FACTOR: DENOMINATOR
Section 35.01.01.506. - 509 - RESERVED
Section 35.01.01.510 - PAYROLL FACTOR: NUMERATOR
Section 35.01.01.511. - 514 - RESERVED
Section 35.01.01.515 - PAYROLL FACTOR: COMPENSATION PAID IN IDAHO
Section 35.01.01.516. - 524 - RESERVED
Section 35.01.01.525 - SALES FACTOR: IN GENERAL
Section 35.01.01.526. - 529 - RESERVED
Section 35.01.01.530 - SALES FACTOR: DENOMINATOR
Section 35.01.01.531. - 534 - RESERVED
Section 35.01.01.535 - SALES FACTOR: NUMERATOR
Section 35.01.01.536. - 539 - RESERVED
Section 35.01.01.540 - SALES FACTOR: SALES OF TANGIBLE PERSONAL PROPERTY IN IDAHO
Section 35.01.01.541. - 544 - RESERVED
Section 35.01.01.545 - SALES FACTOR: SALES OF TANGIBLE PERSONAL PROPERTY TO THE UNITED STATES GOVERNMENT IN IDAHO
Section 35.01.01.546 - SALES FACTOR: SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN THIS STATE - GENERAL RULES
Section 35.01.01.547 - SALES FACTOR: RENTAL, LEASE, OR LICENSE OF TANGIBLE PERSONAL PROPERTY
Section 35.01.01.548 - SALES FACTOR: SALE OF A SERVICE
Section 35.01.01.549 - SALES FACTOR: LICENSE OR LEASE OR INTANGIBLE PROPERTY
Section 35.01.01.550 - SALES FACTOR: SALE OF INTANGIBLE PROPERTY
Section 35.01.01.551 - SALES FACTOR: SPECIAL RULES
Section 35.01.01.552. - 557 - RESERVED
Section 35.01.01.558 - SALES FACTOR: COSTS OF PERFORMANCE ELECTION FOR COMMUNICATIONS COMPANIES
Section 35.01.01.559 - SALES FACTOR: SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN IDAHO FOR COMMUNICATIONS COMPANIES ELECTING TO USE COSTS OF PERFORMANCE
Section 35.01.01.560 - SPECIAL RULES
Section 35.01.01.561. - 564 - RESERVED
Section 35.01.01.565 - SPECIAL RULES: PROPERTY FACTOR
Section 35.01.01.566. - 569 - RESERVED
Section 35.01.01.570 - SPECIAL RULES: SALES FACTOR
Section 35.01.01.571. - 579 - RESERVED
Section 35.01.01.580 - SPECIAL RULES: SPECIAL INDUSTRIES
Section 35.01.01.581 - SPECIAL RULES: REFERENCES USED IN MTC SPECIAL INDUSTRY REGULATIONS
Section 35.01.01.582 - SPECIAL RULES: FINANCIAL INSTITUTIONS
Section 35.01.01.583. - 584 - RESERVED
Section 35.01.01.585 - EXCEPTIONS TO APPORTIONMENT FORMULA: SEPARATE ACCOUNTING
Section 35.01.01.586. - 594 - RESERVED
Section 35.01.01.595 - EXCEPTIONS TO APPORTIONMENT FORMULA: ADDITIONAL OR SUBSTITUTE FACTORS
Section 35.01.01.596. - 599 - RESERVED
Section 35.01.01.600 - ENTITIES INCLUDED IN A COMBINED REPORT
Section 35.01.01.601. - 604 - RESERVED
Section 35.01.01.605 - ELEMENTS OF A WORLDWIDE COMBINED REPORT
Section 35.01.01.606. - 619 - RESERVED
Section 35.01.01.620 - ATTRIBUTING INCOME OF CORPORATIONS THAT ARE MEMBERS OF PARTNERSHIPS
Section 35.01.01.621. - 639 - RESERVED
Section 35.01.01.640 - WATER'S EDGE: MAKING THE ELECTION
Section 35.01.01.641 - WATER'S EDGE: ELEMENTS OF A COMBINED REPORT
Section 35.01.01.642 - WATER'S EDGE: LEGAL AND PROCEDURAL REQUIREMENTS
Section 35.01.01.643 - WATER'S EDGE: CHANGE OF ELECTION
Section 35.01.01.644 - WATER'S EDGE: DISREGARDING THE ELECTION
Section 35.01.01.645 - WATER'S EDGE: TREATMENT OF DIVIDENDS
Section 35.01.01.646 - WATER'S EDGE: DOMESTIC DISCLOSURE SPREADSHEET
Section 35.01.01.647. - 699 - RESERVED
Section 35.01.01.700 - CREDIT FOR INCOME TAXES PAID ANOTHER STATE OR TERRITORY: IN GENERAL
Section 35.01.01.701 - CREDIT FOR INCOME TAXES PAID ANOTHER STATE OR TERRITORY: PART-YEAR RESIDENTS
Section 35.01.01.702. - 704 - RESERVED
Section 35.01.01.705 - CREDIT FOR CONTRIBUTIONS TO EDUCATIONAL INSTITUTIONS FOR TAXABLE YEARS BEGINNING AFTER 2010
Section 35.01.01.706. - 709 - RESERVED
Section 35.01.01.710 - IDAHO INVESTMENT TAX CREDIT: IN GENERAL
Section 35.01.01.711 - IDAHO INVESTMENT TAX CREDIT: TAXPAYERS ENTITLED TO THE CREDIT
Section 35.01.01.712. - 713 - RESERVED
Section 35.01.01.714 - IDAHO INVESTMENT TAX CREDIT: CREDIT EARNED ON PROPERTY USED BOTH IN AND OUTSIDE IDAHO IN TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 1995
Section 35.01.01.715 - IDAHO INVESTMENT TAX CREDIT: RECAPTURE
Section 35.01.01.716 - IDAHO INVESTMENT TAX CREDIT: RECORD-KEEPING REQUIREMENTS
Section 35.01.01.717. - 718 - RESERVED
Section 35.01.01.719 - IDAHO INVESTMENT TAX CREDIT: PROPERTY TAX EXEMPTION IN LIEU OF
Section 35.01.01.720 - CREDIT FOR IDAHO RESEARCH ACTIVITIES: IN GENERAL
Section 35.01.01.721 - CREDIT FOR IDAHO RESEARCH ACTIVITIES: ELECTIONS
Section 35.01.01.722 - RESERVED
Section 35.01.01.723 - CREDIT FOR IDAHO RESEARCH ACTIVITIES: RECORD-KEEPING REQUIREMENTS
Section 35.01.01.724. - 729 - RESERVED
Section 35.01.01.730 - CREDIT FOR CONTRIBUTIONS TO IDAHO YOUTH FACILITIES, REHABILITATION FACILITIES AND NONPROFIT SUBSTANCE ABUSE CENTERS
Section 35.01.01.731. - 749 - RESERVED
Section 35.01.01.750 - BROADBAND EQUIPMENT INVESTMENT CREDIT: IN GENERAL
Section 35.01.01.751. - 752 - RESERVED
Section 35.01.01.753 - BROADBAND EQUIPMENT INVESTMENT CREDIT: RECORD-KEEPING REQUIREMENTS
Section 35.01.01.754. - 770 - RESERVED
Section 35.01.01.771 - GROCERY CREDIT: TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2007
Section 35.01.01.772. - 774 - RESERVED
Section 35.01.01.775 - CREDIT FOR LIVE ORGAN DONATION EXPENSES
Section 35.01.01.776. - 784 - RESERVED
Section 35.01.01.785 - CREDITS: PASS-THROUGH ENTITIES
Section 35.01.01.786. - 789 - RESERVED
Section 35.01.01.790 - TRANSFER OF CREDIT: IN GENERAL
Section 35.01.01.791 - TRANSFER OF CREDIT: NOTIFICATION OF INTENDED TRANSFER
Section 35.01.01.792 - RESERVED
Section 35.01.01.793 - TRANSFER OF CREDIT: TRANSFEREE
Section 35.01.01.794. - 798 - RESERVED
Section 35.01.01.799 - PRIORITY ORDER OF CREDITS AND ADJUSTMENTS TO CREDITS
Section 35.01.01.800 - VALID INCOME TAX RETURNS
Section 35.01.01.801 - PERSONS REQUIRED TO FILE INCOME TAX RETURNS
Section 35.01.01.802. - 804 - RESERVED
Section 35.01.01.805 - JOINT RETURNS
Section 35.01.01.806. - 809 - RESERVED
Section 35.01.01.810 - TIME FOR FILING INCOME TAX RETURNS
Section 35.01.01.811. - 819 - RESERVED
Section 35.01.01.820 - CORPORATE ESTIMATED PAYMENTS: IN GENERAL
Section 35.01.01.821 - CORPORATE ESTIMATED PAYMENTS: PAYMENTS
Section 35.01.01.822 - CORPORATE ESTIMATED PAYMENTS: ANNUALIZED INCOME INSTALLMENT METHOD
Section 35.01.01.823 - CORPORATE ESTIMATED PAYMENTS: SHORT TAXABLE YEAR
Section 35.01.01.824 - CORPORATE ESTIMATED PAYMENTS: MISCELLANEOUS PROVISIONS
Section 35.01.01.825 - CORPORATE ESTIMATED PAYMENTS: INTEREST ON UNDERPAYMENT
Section 35.01.01.826. - 829 - RESERVED
Section 35.01.01.830 - INFORMATION RETURNS
Section 35.01.01.831. - 854 - RESERVED
Section 35.01.01.855 - PERMANENT BUILDING FUND TAX
Section 35.01.01.856. - 859 - RESERVED
Section 35.01.01.860 - DONATIONS TO TRUST ACCOUNTS
Section 35.01.01.861. - 869 - RESERVED
Section 35.01.01.870 - REQUIREMENTS OF AN IDAHO WITHHOLDING ACCOUNT NUMBER
Section 35.01.01.871 - STATE INCOME TAX WITHHOLDING REQUIRED
Section 35.01.01.872 - REPORTING AND PAYING STATE INCOME TAX WITHHOLDING
Section 35.01.01.873 - EMPLOYEE'S WITHHOLDING ALLOWANCE CERTIFICATES
Section 35.01.01.874 - EMPLOYEE'S WAGE AND TAX STATEMENTS
Section 35.01.01.875. - 876 - RESERVED
Section 35.01.01.877 - BACKUP WITHHOLDING BY PASS-THROUGH ENTITIES
Section 35.01.01.878. - 879 - RESERVED
Section 35.01.01.880 - CREDITS AND REFUNDS
Section 35.01.01.881. - 884 - RESERVED
Section 35.01.01.885 - INTEREST ON REFUNDS
Section 35.01.01.886. - 889 - RESERVED
Section 35.01.01.890 - NOTICE OF ADJUSTMENT OF FEDERAL TAX LIABILITY
Section 35.01.01.891 - NOTICE OF ADJUSTMENT OF STATE OR TERRITORY TAX LIABILITY
Section 35.01.01.892. - 894 - RESERVED
Section 35.01.01.895 - PERIOD OF LIMITATION ON ASSESSMENT AND COLLECTION OF TAX
Section 35.01.01.896 - REQUEST FOR PROMPT ACTION BY THE TAX COMMISSION
Section 35.01.01.897. - 899 - RESERVED
Section 35.01.01.900 - RESPONSIBILITY FOR PAYMENT OF CORPORATE TAXES AND PENALTIES
Section 35.01.01.901. - 939 - RESERVED
Section 35.01.01.940 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION - DEFINITIONS
Section 35.01.01.941 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION: IN GENERAL
Section 35.01.01.942 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION: SMALL EMPLOYER TAX INCENTIVE CRITERIA
Section 35.01.01.943 - RESERVED
Section 35.01.01.944 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION - SMALL EMPLOYER REAL PROPERTY IMPROVEMENT TAX CREDIT
Section 35.01.01.945. - 999 - RESERVED