Statutes, codes, and regulations
Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.002 - INCORPORATION BY REFERENCE

Idaho Admin. Code r. 35.01.01.002

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Current through September 2, 2024
Section 35.01.01.002 - INCORPORATION BY REFERENCE

These rules incorporate by reference the following documents, which may be obtained from the main office of the Tax Commission:

01.MTC Special Industry Regulations. These documents are found on the Multistate Tax Commission (MTC) Website at http://www.mtc.gov/Uniformity/Adopted-Uniformity-Recommendations, or can be obtained by contacting the MTC, 444 N. Capitol Street, NW, Suite 425, Washington, DC 20001. See Rules 580 and 581 of these rules.
02.MTC Recommended Formula for the Apportionment and Allocation of Net Income of Financial Institutions. This rule incorporates the MTC Recommended Formula for the Apportionment and Allocation of Net Income of Financial Institutions as adopted November 17, 1994. This document is found on the MTC Website at http://www.mtc.gov/uploadedFiles/Multistate_Tax_Commission/Uniformity/Uniformity_Projects/A_-_Z/FormulaforApportionmentofNetIncomeFinInst.pdf or can be obtained by contacting the MTC, 444 N. Capitol Street, NW, Suite 425, Washington, DC 20001. See Rule 582 of these rules.

Idaho Admin. Code r. 35.01.01.002

Effective April 6, 2023