{"data":{"id":"us-id/idaho-code-63-3005","jurisdiction":"us-id","citation":"Idaho Code § 63-3005","heading":"Person.","body":"The term \"person\" means an individual, a trust or estate, a partnership, an association, a limited liability company or a corporation.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3005/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:49Z","sha256":"1d3078c97c12bf80f1a717e06d4e9cb07938ff19da952f0be830357cc3d6e642","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3004","next":"us-id/idaho-code-63-3006"},"notice":"GroundRules: Original legal text. Not legal advice."}