IDAPA 35.01.01.075
Tax On Individuals, Estates, And Trusts (Rule 075)
Section 63-3024, Idaho Code The tax rates applied to the Idaho taxable income of an individual, trust or estate are listed at https://tax.idaho.gov/ indrate. The maximum tax rate as listed for the applicable taxable year applies in computing the tax attributable to the S corporation stock held by an electing small business trust. (4-6-23) 076. -- 077. (RESERVED)