{"data":{"id":"us-id/idaho-code-63-3071","jurisdiction":"us-id","citation":"Idaho Code § 63-3071","heading":"Destruction of old returns.","body":"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.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3071/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:52Z","sha256":"6ff190a050bf01bbcc430474cebc37bdfb7d525b2035d82ed8abfb6da30937cf","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3070","next":"us-id/idaho-code-63-3072"},"notice":"GroundRules: Original legal text. Not legal advice."}