Statutes, codes, and regulations
Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.860 - DONATIONS TO TRUST ACCOUNTS

Idaho Admin. Code r. 35.01.01.860

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Current through September 2, 2024
Section 35.01.01.860 - DONATIONS TO TRUST ACCOUNTS

Sections 63-3067A, 63-3067B, and 63-3067D, Idaho Code. A donation to a trust account may not be withdrawn or reduced once the return or amended return on which it was made is filed.

Idaho Admin. Code r. 35.01.01.860

Effective April 6, 2023