Idaho State Tax Commission

Idaho Statutes

Statutes are laws passed by the Idaho State Legislature.

You can find most Idaho tax statutes under Title 63.

Once Idaho conforms to the federal Internal Revenue Code (IRC), it follows the federal effective date on any federal changes adopted, including any retroactive dates. See Conformity to IRC for more information.

Last updated Dec. 16, 2011

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.