Idaho § 63-3082 - Additional tax required when filing income tax return
Full text of Idaho Idaho Statutes § 63-3082 — Additional tax required when filing income tax return, with citation guidance and answers to common questions.
§ 63-3082. Additional tax required when filing income tax return
(1) Every person required to file an income tax return shall pay a tax of ten dollars ($10.00). For this purpose, a husband and wife filing a joint return shall be deemed a single person. This tax shall be in the nature of an excise tax upon the receipt of the income which requires the filing of such return.
(2) A pass-through entity as defined in section 63-3006C , Idaho Code, shall also pay the tax imposed in subsection (1) of this section for each individual included within section 63-3022L , Idaho Code, on the composite return.
(3) For purposes of this section, a husband and wife filing a joint federal return may be deemed a single individual.
[63-3082, added 1959, ch. 303, sec. 1, p. 654; am. 1982, ch. 203, sec. 9, p. 537; am. 1983, ch. 221, sec. 3, p. 617; am. 1998, ch. 51, sec. 4, p. 205; am. 1999, ch. 60, sec. 4, p. 157; am. 2000, ch. 38, sec. 2, p. 71; am. 2012, ch. 187, sec. 3, p. 494; am. 2014, ch. 36, sec. 3, p. 63.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3082
What does Idaho Statutes § 63-3082 cover?
Section 63-3082 ("Additional tax required when filing income tax return") 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 § 63-3082?
A common citation format is "Idaho Statutes § 63-3082" (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 § 63-3082 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.