Idaho Statutes

§ 63-3062 — PRODUCTION OF BOOKS

Idaho § 63-3062
JurisdictionIdaho
Title 63REVENUE AND TAXATION
Ch. 30INCOME TAX

This text of Idaho § 63-3062 (PRODUCTION OF BOOKS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Idaho Code § 63-3062 (2026).

Text

All persons, and officers of companies or corporations, are required on demand of a sheriff or agent of the state tax commission, about to distrain, or having distrained on any property or rights of property, to exhibit all books containing evidence or statements relating to the subject of distraint, or the property or rights of property liable to distraint for the tax due.

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Legislative History

[63-3062, added 1959, ch. 299, sec. 61, p. 613; am. 1961, ch. 328, sec. 23, p. 622; am. 2004, ch. 28, sec. 6, p. 49.]

Nearby Sections

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Bluebook (online)
Idaho § 63-3062, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3062.