Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-3006B

Partnership

Ch. 30 — INCOME TAX
Idaho Code ● ACTIVE State Law Title 63
Statutory Text

Idaho Code § 63-3006B — Partnership.

TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX 63-3006B. Partnership. "Partnership" shall be as defined in section 7701 of the Internal Revenue Code and shall include any entity classified as a partnership pursuant to regulations of the U.S. department of the treasury issued under section 7701 of the Internal Revenue Code, but shall not include a publicly traded partnership taxed as a corporation under section 63-3006 , Idaho Code.

History:[63-3006B, added 1998, ch. 55, sec. 3, p. 209; am. 1999, ch. 60, sec. 2, p. 156.]
Source: legislature.idaho.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC63-SEC-D2E0EA
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-3006B
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
bf7dec829f00baa3...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-3006B is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
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boisestandard.org United States Idaho Idaho Code Title 63 Idaho Code § 63-3006B