{"data":{"id":"us-id/idaho-code-63-3009","jurisdiction":"us-id","citation":"Idaho Code § 63-3009","heading":"Taxpayer.","body":"The term \"taxpayer\" means any person subject to a tax imposed by this act or required by the provisions of this act to file an income tax return, report income or pay a tax.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3009/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:49Z","sha256":"58e95efb9d5e7e89e9e2ca5d42a8fec594ed456680ba3a85442d508b16f92c17","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3008","next":"us-id/idaho-code-63-3010"},"notice":"GroundRules: Original legal text. Not legal advice."}