{"data":{"id":"us-id/idaho-code-63-3083","jurisdiction":"us-id","citation":"Idaho Code § 63-3083","heading":"\"Person\" defined.","body":"\"Person\" as used in sections 63-3082 through 63-3087, Idaho Code, means any individual, or entity required to file a return under section 63-3030, Idaho Code, unless all of the income or loss is distributed or otherwise reportable as a part of the taxable income of another taxpayer and the entity does not have any Idaho taxable income.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3083/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:52Z","sha256":"2ddaf6a2bdfe47618a3834638ea60ca9c60aab24b14e6d56dc71e6a6cd4f1dca","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3082","next":"us-id/idaho-code-63-3084"},"notice":"GroundRules: Original legal text. Not legal advice."}