Idaho Code § 63-2429: Required records.

(1) Every distributor and every special fuels dealer and every person reporting, manufacturing, refining, dealing, transporting or storing motor fuels in this state shall keep records, receipts, invoices and other pertinent records as the commission may require. Records required and all other relevant books and records shall be available for inspection by the commission at all times during regular record keeper’s business hours.

(2) Records required in subsection (1) of this section shall be kept for a period of three (3) years from the date on which the distributor’s report or special fuels dealer’s return to which they relate was required to be filed with the commission.