IDAPA 35.01.01.823 — CORPORATE ESTIMATED PAYMENTS: SHORT TAXABLE YEAR (RULE 823)

Section 63-3036A, Idaho Code
If a short taxable year ends before an estimated payment due date, remaining estimated payments is to be made on the
fifteenth day of the last month of the short taxable year. No estimated payment is required if the short taxable year is
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 824
Page 114
less than four (4) months or if the corporation does not meet the requirements to make an estimated payment before
the first day of the last month in the short taxable year. Examples available at Income Tax Rules Examples. (4-6-23)