Section 63-3082 - ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN(1) Every person required to file an income tax return shall pay a tax of ten dollars ($10.00). For this purpose, a husband and wife filing a joint return shall be deemed a single person. This tax shall be in the nature of an excise tax upon the receipt of the income which requires the filing of such return.(2) A pass-through entity as defined in section 63-3006C, Idaho Code, shall also pay the tax imposed in subsection (1) of this section for each individual included within section 63-3022L, Idaho Code, on the composite return.(3) For purposes of this section, a husband and wife filing a joint federal return may be deemed a single individual.[63-3082, added 1959, ch. 303, sec. 1, p. 654; am. 1982, ch. 203, sec. 9, p. 537; am. 1983, ch. 221, sec. 3, p. 617; am. 1998, ch. 51, sec. 4, p. 205; am. 1999, ch. 60, sec. 4, p. 157; am. 2000, ch. 38, sec. 2, p. 71; am. 2012, ch. 187, sec. 3, p. 494; am. 2014, ch. 36, sec. 3, p. 63.]Amended by 2014 Session Laws, ch. 36,sec. 3, eff. 1/1/2014 (retroactive).Amended by 2012 Session Laws, ch. 187,sec. 3, eff. 1/1/2012.