Statutes > Idaho Statutes > TITLE 63 REVENUE AND TAXATION > CHAPTER 30 INCOME TAX > 63-3080 NOT A PROPERTY TAX.

63-3080 NOT A PROPERTY TAX.

TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3080. Not a property tax. For the purpose of raising revenue the taxable income required to be shown on returns under this act and taken as a basis for determining the tax hereunder shall not be classified or held or construed to be property.