Idaho Code § 63-3071: Destruction of old returns.
Where this section sits in the code
- TITLE 63 REVENUE AND TAXATION
- CHAPTER 30 INCOME TAX
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.
Collected 2026-09-04T11:23:52Z. Source file · JSON