# IDAPA 35.01.01.010: Section 010. Definitions (Rule 010)

> Idaho · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_010

## Section

- **Citation:** IDAPA 35.01.01.010
- **Heading:** Section 010. Definitions (Rule 010)
- **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 010

## Text

Section 63-3003, Idaho Code 01. Due Date. As used in these rules, due date means the date prescribed for filing without regard t o extensions. (4-6-23) 02. Mathematical Error. A mathematical error includes arithmetic errors and incorrect computations. (4-6-23) 03. Sale. A sale is defined as a transaction in which title passes from the seller to the buyer, or whe n possession and the burdens and benefits of ownership are transferred to the buyer. A sale may have occurred even if the buyer does not have the right to possession until he partially or fully satisfies the terms of the contract. (4-6-23) 04. Tax Home. For income tax purposes, the term tax home refers to the taxpayer’s principal place o f business, employment, station, or post of duty regardless of where he maintains his personal or family residence. A taxpayer domiciled or residing in Idaho with a permanent post of duty in another state is an Idaho resident for Idah o income tax purposes. However, he is not entitled to a deduction for travel expenses incurred in the other state sinc e that is his tax home. (4-6-23) 05. Terms. Terms not otherwise defined in the Idaho Income Tax Act or these rules will have the sam e meaning as is assigned to them by the Internal Revenue Code including Section 7701 relating to definitions of terms. (4-6-23) 06. Wages. The term wages relates to all compensation for services performed for an employe r regardless of the form of payment. (4-6-23) 011. -- 014. (RESERVED)

## 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_010. Check the current official text before relying on it. Not legal advice.