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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3029P

Priority of credits

Official textlegislature.idaho.govlast amended
63-3029P.  When a taxpayer subject to any taxes imposed under this chapter is entitled to two (2) or more credits against such taxes, the priority of credits shall be determined in the following order:
(a)  Nonrefundable credits. Nonrefundable credits shall be applied to the tax liability before application of refundable credits. If a taxpayer is entitled to more than one (1) nonrefundable credit, the credits shall be applied in the order in which the statutes authorizing the credits were enacted by the legislature.
(b)  Refundable credits. Refundable credits shall be applied to the tax liability after application of any nonrefundable credits.
Amendment history

(63-3029P) 63-3029H, added 1983, ch. 21, sec. 2, p. 61; am. and redesig. 2001, ch. 386, sec. 7, p. 1356.

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In this chapter (40 sections)
  1. 63-3026A · Computing Idaho taxable income of part-year or nonresident…
  2. 63-3026B · affected business entities — state and local taxation…
  3. 63-3027 · Computing Idaho taxable income of multistate or unitary…
  4. 63-3027A · Computing Idaho taxable income of corporations not subject…
  5. 63-3027B · Water’s-edge election
  6. 63-3027C · Election is binding — Treatment of dividends
  7. 63-3027D · Presumptions and burdens of proof
  8. 63-3027E · Operative dates
  9. 63-3029 · Credit for income taxes paid another state
  10. 63-3029A · Income tax credit for charitable contributions — Limitation
  11. 63-3029B · Income tax credit for capital investment
  12. 63-3029C · Income tax credit for certain charitable contributions —…
  13. 63-3029D · Tax credit for qualified equipment utilizing postconsumer…
  14. 63-3029F · claim of right income repayment adjustments
  15. 63-3029G · Credits for research activities conducted in this state —…
  16. 63-3029I · Income tax credit for investment in broadband equipment
  17. 63-3029K · Tax credit for live organ donation expenses
  18. 63-3029L · child TAX CREDIT
  19. 63-3029M · income tax credit for employer contributions to idaho…
  20. 63-3029N · IDAHO PARENTAL CHOICE TAX CREDIT
  21. 63-3029P · Priority of credits
  22. 63-3030 · Persons required to make returns of income
  23. 63-3030A · Mandate to compel return
  24. 63-3031 · Joint returns
  25. 63-3032 · Time for filing income tax returns
  26. 63-3033 · Extension of time
  27. 63-3034 · Payment of tax
  28. 63-3035 · State withholding tax on percentage basis — Withholding,…
  29. 63-3035A · State income tax withholding tax on lottery winnings
  30. 63-3035B · Joint power authorization
  31. 63-3035C · Revocation and suspension of withholding accounts — Penalties
  32. 63-3036 · State withholding tax for farmers
  33. 63-3036A · Payment of estimated tax
  34. 63-3036B · Pass-through entities — backup withholding
  35. 63-3037 · Information returns
  36. 63-3038 · Administration
  37. 63-3039 · Rules and regulations — Publication of statistics and law
  38. 63-3040 · Examination of return and determination of tax
  39. 63-3041 · Overpayments
  40. 63-3042 · Examination of books and witnesses
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