DESTRUCTION OF OLD RETURNS.

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. INCOME TAX
  5. DESTRUCTION OF OLD RETURNS.

Checkout our iOS App for a better way to browser and research.

63-3071. DESTRUCTION OF OLD RETURNS. 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.

History:

[63-3071, added 1959, ch. 299, sec. 71, p. 613; am. 2008, ch. 5, sec. 2, p. 7.]


Download our app to see the most-to-date content.