The term "taxable year" with respect to any taxpayer means:
(1) The taxable year of such taxpayer required pursuant to the Internal Revenue Code; or(2) Such other period as may be required by law; or(3) The calendar year.
Idaho Code § 63-3010
[63-3010, added 1959, ch. 299, sec. 10, p. 613; am. 1969, ch. 319, sec. 4, p. 982; am. 1997, ch. 57, sec. 1, p. 96.]