State Codes and Statutes
Statutes > Idaho > Title63 > T63ch30 > T63ch30sect63-3080REVENUE AND TAXATION
CHAPTER 30
INCOME TAX
63-3080. Not a property tax. 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.