Idaho § 63-3006A - Limited liability company - Classification and taxation
Full text of Idaho Idaho Statutes § 63-3006A — Limited liability company - Classification and taxation, with citation guidance and answers to common questions.
§ 63-3006A. Limited liability company - Classification and taxation
Notwithstanding the provisions of section 63-3006 , Idaho Code, for the purposes of chapter 30, title 63 , Idaho Code, a limited liability company as defined in subsection (5) or (6) of section 53-601 , Idaho Code, or as defined in section 30-6-102 , Idaho Code, as appropriate pursuant to section 30-6-1104 , Idaho Code, shall be classified as a partnership, corporation, unincorporated association or otherwise pursuant to the provisions of the internal revenue code. A limited liability company that is classified as a partnership pursuant to the internal revenue code shall be treated as a partnership for purposes of chapter 30, title 63 , Idaho Code. A limited liability company that is classified other than a partnership pursuant to the internal revenue code shall be treated for purposes of chapter 30, title 63 , Idaho Code, in accordance with its classification.
[63-3006A, added 1993, ch. 224, sec. 2, p. 790; am. 2008, ch. 176, sec. 3, p. 520.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3006A
What does Idaho Statutes § 63-3006A cover?
Section 63-3006A ("Limited liability company - Classification and taxation") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-3006A?
A common citation format is "Idaho Statutes § 63-3006A" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-3006A apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.