Statutes, codes, and regulations
Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES
Section 35.02.01.200 - EXAMINATION OF RECORDS: RECORDKEEPING AND PRODUCTION REQUIREMENTS

Idaho Admin. Code r. 35.02.01.200

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Current through August 31, 2023
Section 35.02.01.200 - EXAMINATION OF RECORDS: RECORDKEEPING AND PRODUCTION REQUIREMENTS

Sections 63-3042, 63-3043, Idaho Code A taxpayer shall maintain all records that are necessary to a determination of the correct tax liability. Required records must be made available on request by the Tax Commission or its authorized representatives. (3-15-22)

Idaho Admin. Code r. 35.02.01.200