{"data":{"id":"us-id/idaho-code-63-3006c","jurisdiction":"us-id","citation":"Idaho Code § 63-3006C","heading":"Pass-through entity.","body":"The term \"pass-through entity\" as used in this chapter includes a partnership, as defined in section 63-3006B, Idaho Code, a limited liability company taxed as a partnership under section 63-3006A, Idaho Code, an S corporation required to file a return under section 63-3030(4), Idaho Code, or a trust or estate required to file a return under section 63-3030, Idaho Code. An \"owner of an interest in a pass-through entity\" includes the shareholders of a corporation, the members of a limited liability company and partners of a partnership.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3006c/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:49Z","sha256":"fcde53513273c3917dcd54e9e860e9e3b42f066739fa63893f33f67eaa2687b7","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3006b","next":"us-id/idaho-code-63-3007"},"notice":"GroundRules: Original legal text. Not legal advice."}