Statutory Text
Idaho Code § 63-3013A — Part-Year Resident.
TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX 63-3013A. Part-year resident. The term "part-year resident," for income tax purposes, means any individual who is not a resident and who: (a) Has changed his domicile from Idaho or to Idaho during the taxable year; or (b) Has resided in Idaho for more than one (1) day during the taxable year. An individual shall be deemed to reside within Idaho for any calendar day in which that individual has a place of abode in this state and is present in this state for more than a temporary or transitory purpose. Presence for any fraction of a calendar day shall be counted as a whole day.
History:[I.C., sec. 63-3013A, as added by 1961, ch. 328, sec. 3, p. 622; am. 1965, ch. 316, sec. 2, p. 880; am. 1969, ch. 319, sec. 6, p. 982; am. 1970, ch. 222, sec. 3, p. 621; am. 1979, ch. 3, sec. 1, p. 6; am. 1986, ch. 90, sec. 1, p. 262; am. 1995, ch. 111, sec. 7, p. 351.]
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-9D058C
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-3013A
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
22ae8468ab78da77...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-3013A is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
Navigate Corpus — Idaho Code Title 63
Ch. 30 — INCOME TAX
Idaho Code § 63-3001Idaho Code § 63-3002Idaho Code § 63-3003Idaho Code § 63-3004Idaho Code § 63-3005Idaho Code § 63-3006Idaho Code § 63-3006AIdaho Code § 63-3006BIdaho Code § 63-3006CIdaho Code § 63-3007Idaho Code § 63-3008Idaho Code § 63-3009Idaho Code § 63-3010Idaho Code § 63-3011Idaho Code § 63-3011AIdaho Code § 63-3011BIdaho Code § 63-3011CIdaho Code § 63-3012Idaho Code § 63-3013Idaho Code § 63-3013AIdaho Code § 63-3014Idaho Code § 63-3015Idaho Code § 63-3016Idaho Code § 63-3017Idaho Code § 63-3018Idaho Code § 63-3020Idaho Code § 63-3021Idaho Code § 63-3021AIdaho Code § 63-3022Idaho Code § 63-3022A
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