Additional Tax Required When Filing Income Tax Return

TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX 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.