{"data":{"id":"us-id/idaho-code-63-3006b","jurisdiction":"us-id","citation":"Idaho Code § 63-3006B","heading":"Partnership.","body":"\"Partnership\" shall be as defined in section 7701 of the Internal Revenue Code and shall include any entity classified as a partnership pursuant to regulations of the U.S. department of the treasury issued under section 7701 of the Internal Revenue Code, but shall not include a publicly traded partnership taxed as a corporation under section 63-3006, Idaho Code.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3006b/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:49Z","sha256":"97bbc72f2d11a8815016091a50d27159563758f0ea429adc404fc13740283529","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3006a","next":"us-id/idaho-code-63-3006c"},"notice":"GroundRules: Original legal text. Not legal advice."}