{"data":{"id":"us-id/idaho-code-63-3082","jurisdiction":"us-id","citation":"Idaho Code § 63-3082","heading":"Additional tax required when filing income tax return.","body":"(1) Every person required to file an income tax return shall pay a tax of ten dollars ($10.00). For this purpose, a husband and wife filing a joint return shall be deemed a single person. This tax shall be in the nature of an excise tax upon the receipt of the income which requires the filing of such return.\n(2) A pass-through entity as defined in section 63-3006C, Idaho Code, shall also pay the tax imposed in subsection (1) of this section for each individual included within section 63-3022L, Idaho Code, on the composite return.\n(3) For purposes of this section, a husband and wife filing a joint federal return may be deemed a single individual.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3082/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:52Z","sha256":"e1947a806d26fb7ad68f1fa7f8b3dd3f688a748e48c49edcbef5f3a5356aca9e","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3080","next":"us-id/idaho-code-63-3083"},"notice":"GroundRules: Original legal text. Not legal advice."}