# IDAPA 35.01.01.001: Section 001. Scope

> Idaho · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_001

## Section

- **Citation:** IDAPA 35.01.01.001
- **Heading:** Section 001. Scope
- **Jurisdiction:** Idaho
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Administrative Code / IDAPA 35 (Tax Commission, State) / Chapter 35.01.01 / Section 001

## Text

Section 63-3039, Idaho Code. 01. Scope. These rules will be construed to reach the full jurisdictional extent of the state of Idaho’ s authority to impose a tax on income of all persons who derive income from Idaho sources or who enjoy benefits o f Idaho residence. (4-6-23) 02. Effective Date. To the extent allowed by statute, rules in this chapter will be applied on thei r effective date to all taxable years open for determining tax liability. (4-6-23) 03. Closed Years or Issues. Taxable years closed by the statute of limitations remain closed and ar e not reopened by the promulgation, repeal or amendment of any rule. Issues resolved by the expiration of appeal time, a notice of deficiency determination, or a final decision of the Tax Commission will not be reopened by th e promulgation, repeal, or amendment of any rule. (4-6-23) 04. Transactions Before an Effective Date. A rule will not be applied to transactions occurring befor e its effective date in a case where, in the opinion of the Tax Commission, to do so would create an obvious injustice. (4-6-23)

## Nearby sections

- [IDAPA 35.01.01.000 Section 000. Legal Authority](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_000.md)
- [IDAPA 35.01.01.001 Section 001. Scope](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_001.md)
- [IDAPA 35.01.01.002 Section 002. Incorporation By Reference (Rule 002)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_002.md)
- [IDAPA 35.01.01.010 Section 010. Definitions (Rule 010)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_010.md)
- [IDAPA 35.01.01.015 Section 015. Internal Revenue Code (Rule 015)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_015.md)
- [IDAPA 35.01.01.016 Section 016. Idaho Gross Income (Rule 016)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_016.md)
- [IDAPA 35.01.01.025 Section 025. Taxable Year And Accounting Period (Rule 025)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_025.md)
- [IDAPA 35.01.01.030 Section 030. Resident (Rule 030)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_030.md)
- [IDAPA 35.01.01.031 Section 031. Aliens (Rule 031)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_031.md)
- [IDAPA 35.01.01.032 Section 032. Members Of The Uniformed Services (Rule 032)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_032.md)
- [IDAPA 35.01.01.033 Section 033. American Indians (Rule 033)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_033.md)
- [IDAPA 35.01.01.034 Section 034. Estate -- Residency Status (Rule 034)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_034.md)
- [IDAPA 35.01.01.040 Section 040. Part-Year Resident (Rule 040)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_040.md)
- [IDAPA 35.01.01.045 Section 045. Nonresident (Rule 045)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_045.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_001. Check the current official text before relying on it. Not legal advice.