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 September 2, 2024
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.

Idaho Admin. Code r. 35.02.01.200

Effective March 15, 2022