Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-3050A

Relief From Joint And Several Liability On Joint Return

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

Idaho Code § 63-3050A — Relief From Joint And Several Liability On Joint Return.

TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX 63-3050A. Relief from joint and several liability on joint return. (1)   An individual who has filed a joint return and who has been granted relief from joint and several liability by the internal revenue service shall have such relief recognized, granted and honored by the state tax commission for state income tax purposes. (2)  The state tax commission shall promulgate such rules as are necessary to carry out the provisions of this section.

History:[63-3050A, added 2017, ch. 20, sec. 3, p. 39.]
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-320A1C
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-3050A
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
a755d6d18e375f82...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-3050A 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
◈ Provenance
boisestandard.org United States Idaho Idaho Code Title 63 Idaho Code § 63-3050A