IDAPA 35.01.01.355 — APPLICATION OF SECTION 63-3027 -- APPORTIONMENT (RULE 355)

Section 63-3027, Idaho Code. If a corporation has business activity both within and without Idaho, and is taxable in
another state as a result of this business activity, the portion of the net income or net loss derived from sources in
Idaho will be determined by apportionment pursuant to Section 63-3027, Idaho Code.
(4-6-23)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 360
Page 60