{"data":{"id":"us-id/idaho-code-63-3006a","jurisdiction":"us-id","citation":"Idaho Code § 63-3006A","heading":"Limited liability company — Classification and taxation.","body":"Notwithstanding the provisions of section 63-3006, Idaho Code, for the purposes of chapter 30, title 63, Idaho Code, a limited liability company as defined in subsection (5) or (6) of section 53-601, Idaho Code, or as defined in section 30-6-102, Idaho Code, as appropriate pursuant to section 30-6-1104, Idaho Code, shall be classified as a partnership, corporation, unincorporated association or otherwise pursuant to the provisions of the internal revenue code. A limited liability company that is classified as a partnership pursuant to the internal revenue code shall be treated as a partnership for purposes of chapter 30, title 63, Idaho Code. A limited liability company that is classified other than a partnership pursuant to the internal revenue code shall be treated for purposes of chapter 30, title 63, Idaho Code, in accordance with its classification.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3006a/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:49Z","sha256":"116b95d684b8f2a9b51efe18d809d54f2a9d1dc01d888ca1d581049945318977","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3006","next":"us-id/idaho-code-63-3006b"},"notice":"GroundRules: Original legal text. Not legal advice."}