IDAPA 35.01.01.855 — PERMANENT BUILDING FUND TAX (RULE 855)

Sections 63-3082 through 63-3087, Idaho Code
01.
Corporations Included in a Group Return. The permanent building fund tax applies to each
member of a unitary group transacting business in Idaho, authorized to transact business in Idaho, or having income
attributable to Idaho and included in a group return, except as provided in Subsection 855.05 of this rule.
(4-6-23)
02.
Inactive or Nameholder Corporations. An inactive or nameholder corporation that files Form 41
to pay the twenty dollar ($20) minimum tax must pay the permanent building fund tax.
(4-6-23)
03.
Taxpayers Protected Under Public Law 86-272. The permanent building fund tax does not apply
to a taxpayer whose Idaho business activities fall under the protection of Public Law 86-272, since the taxpayer is
exempt from the tax imposed under the Idaho Income Tax Act and is not required to file an income tax return.
(4-6-23)