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signed · Idaho · House Mar 21, 2018

H 514: TAXATION – Amends existing law to revise provisions regarding certain qualified property held by an estate, trust, S corporation, partnership, limited liability company or an individual, to establish provisions regarding fair market valuation, to establish provisions regarding adjusted basis allocation and to establish provisions regarding certain part-year resident and nonresident owners of multistate entities.

Delivered to Governor at 10:20 a.m. on March 16, 2018
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