{"data":{"id":"us-id/idaho-code-63-3080","jurisdiction":"us-id","citation":"Idaho Code § 63-3080","heading":"Not a property tax.","body":"For the purpose of raising revenue the taxable income required to be shown on returns under this act and taken as a basis for determining the tax hereunder shall not be classified or held or construed to be property.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3080/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:52Z","sha256":"93e8f03c72d30cb34f828566f9a3003ed5023b2414f3c0f663e0e4537de913a0","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3079","next":"us-id/idaho-code-63-3082"},"notice":"GroundRules: Original legal text. Not legal advice."}