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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3025C

Corporations exempt from minimum tax

Official textlegislature.idaho.govlast amended
63-3025C.  The minimum tax provisions of sections 63-3025 and 63-3025A Idaho Code, shall not apply to any corporation which is not organized for profit and is not required to pay any federal tax on unrelated business income under the provisions of section 511 of the internal revenue code.
Amendment history

63-3025C, added 1986, ch. 18, sec. 1, p.59.

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In this chapter (40 sections)
  1. 63-3022I · Adoption expenses
  2. 63-3022J · Deduction of value for technological equipment
  3. 63-3022K · Medical savings account
  4. 63-3022L · Individuals who are owners of an interest in a pass-through…
  5. 63-3022M · Expenses and interest relating to tax exempt income
  6. 63-3022N · Marriage penalty adjustment
  7. 63-3022O · Adjustment — Property acquired after September 10, 2001 —…
  8. 63-3022P · Health insurance costs
  9. 63-3022Q · Long-term care insurance
  10. 63-3022R · certain loss recoveries
  11. 63-3022S · Income earned on an Indian Reservation
  12. 63-3022U · deduction for certain charitable contributions
  13. 63-3022V · deduction for first-time home buyers
  14. 63-3023 · Transacting business
  15. 63-3024 · Individuals’ tax and tax on estates and trusts
  16. 63-3024A · Food tax credits and refunds
  17. 63-3024B · Idaho tax rebate fund
  18. 63-3025 · Tax on corporate income
  19. 63-3025A · Franchise tax
  20. 63-3025B · Organizations exempt from the tax imposed by this chapter
  21. 63-3025C · Corporations exempt from minimum tax
  22. 63-3025D · Payment for dependents sixty-five years of age or older or…
  23. 63-3026 · Computing Idaho taxable income of resident individuals,…
  24. 63-3026A · Computing Idaho taxable income of part-year or nonresident…
  25. 63-3026B · affected business entities — state and local taxation…
  26. 63-3027 · Computing Idaho taxable income of multistate or unitary…
  27. 63-3027A · Computing Idaho taxable income of corporations not subject…
  28. 63-3027B · Water’s-edge election
  29. 63-3027C · Election is binding — Treatment of dividends
  30. 63-3027D · Presumptions and burdens of proof
  31. 63-3027E · Operative dates
  32. 63-3029 · Credit for income taxes paid another state
  33. 63-3029A · Income tax credit for charitable contributions — Limitation
  34. 63-3029B · Income tax credit for capital investment
  35. 63-3029C · Income tax credit for certain charitable contributions —…
  36. 63-3029D · Tax credit for qualified equipment utilizing postconsumer…
  37. 63-3029F · claim of right income repayment adjustments
  38. 63-3029G · Credits for research activities conducted in this state —…
  39. 63-3029I · Income tax credit for investment in broadband equipment
  40. 63-3029K · Tax credit for live organ donation expenses
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