IDAPA 35.01.01.320 — APPLICATION OF MULTISTATE RULES (RULE 320)

Section 63-3027, Idaho Code
01.
Prologue. Rules 320 through 699 of these rules are intended to set forth the application of the
apportionment and allocation provisions of Section 63-3027, Idaho Code. The only exceptions to these allocation and
apportionment rules are those set forth in these rules pursuant to the authority of Sections 63-3027(18) and 63-
3027(23), Idaho Code.
(4-6-23)
02.
Taxpayers Conducting Business Within and Without Idaho. Section 63-3027, Idaho Code, and
related rules apply to corporations conducting business within and without Idaho, and to other taxpayers if required
by other provisions of the Idaho Code or of these rules. However, only C corporations may use the combined report to
determine Idaho taxable income. See Rule 360 of these rules.
(4-6-23)