Idaho § 63-3032 - Time for filing income tax returns
Full text of Idaho Idaho Statutes § 63-3032 — Time for filing income tax returns, with citation guidance and answers to common questions.
§ 63-3032. Time for filing income tax returns
(1) Except as provided in section 63-3033 , Idaho Code:
(a) Returns made on the basis of the calendar year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of the fourth month following the close of the fiscal year.
(b) In the case of a return for any period of less than one (1) year, the return shall be filed on or before the date required in this section, or on or before such date as required for such tax period by the Internal Revenue Code, whichever is later.
(2) Returns made by farmer’s cooperatives to the extent the cooperative is taxable under section 63-3025B , Idaho Code, shall be due on or before September 15 following the close of the calendar year or on or before the fifteenth day of the ninth month following the close of the fiscal year. The provisions of section 63-3033 , Idaho Code, shall not apply to returns due under this subsection.
[63-3032, added 1959, ch. 299, sec. 32, p. 613; am. 1988, ch. 149, sec. 1, p. 270; am. 1997, ch. 57, sec. 9, p. 102; am. 2000, ch. 26, sec. 6, p. 50.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3032
What does Idaho Statutes § 63-3032 cover?
Section 63-3032 ("Time for filing income tax returns") 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 § 63-3032?
A common citation format is "Idaho Statutes § 63-3032" (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 § 63-3032 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.