Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.355 - APPLICATION OF SECTION 63-3027 - APPORTIONMENT
Universal Citation: ID Admin Code 35.01.01.355
Current through September 2, 2024
Section 63-3027, Idaho Code. If a corporation has business activity both within and without Idaho, and is taxable in another state as a result of this business activity, the portion of the net income or net loss derived from sources in Idaho will be determined by apportionment pursuant to Section 63-3027, Idaho Code.
Effective April 6, 2023
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