Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.823 - CORPORATE ESTIMATED PAYMENTS: SHORT TAXABLE YEAR
Universal Citation: ID Admin Code 35.01.01.823
Current through August 31, 2023
Section 63-3036A, Idaho Code If a short taxable year ends before an estimated payment due date, remaining estimated payments is to be made on the fifteenth day of the last month of the short taxable year. No estimated payment is required if the short taxable year is less than four (4) months or if the corporation does not meet the requirements to make an estimated payment before the first day of the last month in the short taxable year. Examples available at Income Tax Rules Examples. (4-6-23)
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