Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.034 - ESTATE - RESIDENCY STATUS
Universal Citation: ID Admin Code 35.01.01.034
Current through September 2, 2024
Section 63-3015, Idaho Code
01. Resident Estates. If the estate is other than an estate of a decedent, it is treated as a resident estate if the person for whom the estate was created is a resident of Idaho.
Effective April 6, 2023
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