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
Universal Citation: ID Admin Code 35.02.01.200
Current through September 2, 2024
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.
Effective March 15, 2022
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