Idaho Admin. Code r. 35.01.01.581 - SPECIAL RULES: REFERENCES USED IN MTC SPECIAL INDUSTRY REGULATIONS

Section 63-3027(s), Idaho Code. For purposes of applying the rules applicable to Section 63-3027, Idaho Code, references in the MTC special industry regulations means the following: (4-6-23)

01. Article IV. Of The Multistate Tax Compact. (4-6-23)

a. Article IV. means Section 63-3027, Idaho Code. (4-6-23)

b. Article IV.1 means Section 63-3027(1), Idaho Code. (4-6-23)

c. Article IV.2 means Section 63-3027(2), Idaho Code. (4-6-23)

d. Article IV.3 means Section 63-3027(3), Idaho Code. (4-6-23)

e. Article IV.4 means Section 63-3027(4), Idaho Code. (4-6-23)

f. Article IV.5 means Section 63-3027(5), Idaho Code. (4-6-23)

g. Article IV.6 means Section 63-3027(6), Idaho Code. (4-6-23)

h. Article IV.7 means Section 63-3027(7), Idaho Code. (4-6-23)

i. Article IV.8 means Section 63-3027(8), Idaho Code. (4-6-23)

j. Article IV.9 means Section 63-3027(10)(a), Idaho Code. (4-6-23)

k. Article IV.10 means Section 63-3027(16)(a), Idaho Code. (4-6-23)

l. Article IV.11 means Section 63-3027(16)(b), Idaho Code. (4-6-23)

m. Article IV.12 means Section 63-3027(16)(c), Idaho Code. (4-6-23)

n. Article IV.13 means Section 63-3027(16)(d), Idaho Code. (4-6-23)

o. Article IV.14 means Section 63-3027(16)(e), Idaho Code. (4-6-23)

p. Article IV.15 means Section 63-3027(10)(a), Idaho Code. (4-6-23)

q. Article IV.16 means Section 63-3027(12), Idaho Code. (4-6-23)

r. Article IV.17 means Section 63-3027(13), Idaho Code. (4-6-23)

s. Article IV.18 means Section 63-3027(17), Idaho Code. (4-6-23)

02. MTC Regulations. (4-6-23)

a. Regulation IV.1 means Rules 330 through 354 of these rules. (4-6-23)

b. Regulation IV.2 means Rule 325 and Rules 355 through 384 of these rules. (4-6-23)

c. Regulation IV.3 means Rules 385 through 399 of these rules. (4-6-23)

d. Regulation IV.9 means Rules 450 through 459 of these rules. (4-6-23)

e. Regulation IV.10 means Rules 460 through 479 of these rules. (4-6-23)

f. Regulation IV.11 means Rules 480 through 489 of these rules. (4-6-23)

g. Regulation IV.12 means Rules 490 through 499 of these rules. (4-6-23)

h. Regulation IV.13 means Rules 500 through 514 of these rules. (4-6-23)

i. Regulation IV.14 means Rules 515 through 524 of these rules. (4-6-23)

j. Regulation IV.15 means Rules 525 through 539 of these rules. (4-6-23)

k. Regulation IV.16 means Rules 540 through 545 of these rules. (4-6-23)

l. Regulation IV.17 means Rules 546 through 559 of these rules. (4-6-23)

m. Regulation IV.18.(a) means Rules 560 through 564 of these rules. (4-6-23)

n. Regulation IV.18.(b) means Rules 565 through 569 of these rules. (4-6-23)

o. Regulation IV.18.(c) means Rules 570 through 574 of these rules. (4-6-23)

03. Tax Administrator. Tax Administrator means Tax Commission. (4-6-23)

04. This State. This state means Idaho. (4-6-23)

05. The Apportionment Percentage. (4-6-23)

a. The default apportionment method in Idaho is sales factor only. If any MTC special industry regulation adopted by Idaho includes a property and payroll factor, by default, those provisions will be ignored, and the taxpayer will only use the sales factor provisions to calculate an apportionment percentage. However, pursuant to Section 63-3027(10)(b), Idaho Code, taxpayers subject to special industry regulations may elect to use the property, payroll, and sales factors, if the special industry regulation applicable to them provides for a property and/or payroll factor. See Rule 310 for instructions on making the election. (4-6-23)

Notes

Idaho Admin. Code r. 35.01.01.581