Idaho Code § 22-2922: Dealers’ records — Tax returns.

Every dealer or handler shall keep a complete and accurate record of all beans handled by him in the primary channels of trade, such record to be in such form as the commission shall by regulation or rule prescribe. Such records shall be preserved by such dealer or handler for a period of two (2) years and shall be open to inspection at any time upon written or oral request or demand by the commission or its duly authorized agent or employee. Every dealer or handler shall at such times as the commission may by rule or regulation require file with the commission a return under oath on forms to be prescribed and furnished by the commission, stating the quantity of beans handled by such dealer or handler in the primary channels of trade during the period or periods of time prescribed by the commission, and containing such further information as the commission may require.