{"data":{"id":"us-id/idaho-code-63-3027d","jurisdiction":"us-id","citation":"Idaho Code § 63-3027D","heading":"Presumptions and burdens of proof.","body":"(a) A qualified taxpayer and its affiliates shall be presumed to be a part of a unitary business and all income of that business shall be presumed to be apportionable business income if a valid water’s-edge election has been made, except as provided in subsections (c) and (d) of section 63-3027C, Idaho Code.\n(b) A taxpayer shall have the burden of proof regarding the issue of whether or not a corporation is a member of a water’s-edge combined group.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3027d/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:50Z","sha256":"e11f710baaa52197946798bbe083dafed20f3045918b01b7b48ebb2c38f41be8","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3027c","next":"us-id/idaho-code-63-3027e"},"notice":"GroundRules: Original legal text. Not legal advice."}