Section 35.01.01.560 - SPECIAL RULESSection 63-3027(17), Idaho Code
01.In General. A departure from the allocation and apportionment provisions of Section 63-3027, Idaho Code, is permitted only in limited and specific cases where the apportionment and allocation provisions contained in Section 63-3027, Idaho Code, produce incongruous results.02.Alternate Methods. If the allocation and apportionment provisions of Section 63-3027, Idaho Code, do not fairly represent the extent of all or any part of a taxpayer's business activity in Idaho, the taxpayer may petition for or the Tax Commission may require:b. The exclusion of one (1) or more of the factors;c. The inclusion of one (1) or more additional factors that fairly represent the taxpayer's business activity in Idaho; ord. The use of any other method to achieve an equitable allocation and apportionment of the taxpayer's income.03.Special Industry Methods. Section 63-3027(18), Idaho Code, authorizes the Tax Commission to establish appropriate procedures for determining the apportionment factors for each of these industries. These procedures will be applied uniformly. See Rule 580 of these rules for the list of the special industries.Idaho Admin. Code r. 35.01.01.560