Idaho Admin. Code r. 35.01.01.355

Current through September 2, 2024
Section 35.01.01.355 - APPLICATION OF SECTION 63-3027 - APPORTIONMENT

Section 63-3027, Idaho Code. If a corporation has business activity both within and without Idaho, and is taxable in another state as a result of this business activity, the portion of the net income or net loss derived from sources in Idaho will be determined by apportionment pursuant to Section 63-3027, Idaho Code.

Idaho Admin. Code r. 35.01.01.355

Effective April 6, 2023