{"data":{"id":"us-id/idaho-code-63-3010","jurisdiction":"us-id","citation":"Idaho Code § 63-3010","heading":"Taxable year.","body":"The term \"taxable year\" with respect to any taxpayer means:\n(1) The taxable year of such taxpayer required pursuant to the Internal Revenue Code; or\n(2) Such other period as may be required by law; or\n(3) The calendar year.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3010/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:49Z","sha256":"6a654c095a1d1f3c2fc508258b5471c8b4c52694b267d7c1b9586a3b16b4e596","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3009","next":"us-id/idaho-code-63-3011"},"notice":"GroundRules: Original legal text. Not legal advice."}