Idaho Code § 63-3071

Current through the 2024 Regular Session

Section 63-3071 - DESTRUCTION OF OLD RETURNS

After the expiration of the period of limitations fixed in section 63-3068, Idaho Code, the state tax commission may destroy old returns unless an earlier destruction is authorized in section 63-218, Idaho Code.

[63-3071, added 1959, ch. 299, sec. 71, p. 613; am. 2008, ch. 5, sec. 2, p. 7.]