Statutory Text

Idaho Code § 63-3027D — Presumptions And Burdens Of Proof.

TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX 63-3027D. Presumptions and burdens of proof. (a) A qualified taxpayer and its affiliates shall be presumed to be a part of a unitary business and all income of that business shall be presumed to be apportionable business income if a valid water’s-edge election has been made, except as provided in subsections (c) and (d) of section 63-3027C , Idaho Code. (b) A taxpayer shall have the burden of proof regarding the issue of whether or not a corporation is a member of a water’s-edge combined group.

History:[63-3027D, added 1986, ch. 342, sec. 1, p. 849.]

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-8BC5A5

Entity Class

STATUTE / IDAHO-STATE-CODE-SECTION

Domain Signature

boisestandard.org

Jurisdiction

Idaho — United States

Citation

Idaho Code § 63-3027D

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

9715f245ef31d48e...

Semantic Edges

Pending — corpus passes queued

The statutory text of Idaho Code § 63-3027D 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

← Idaho Code § 63-3027C Idaho Code § 63-3027E →

Ch. 30 — INCOME TAX

Idaho Code — public domain ← Idaho Code Index