Idaho § 63-4008 RECORDING OF INTERVIEWS

Idaho Statutes

§ 63-4008 — RECORDING OF INTERVIEWS

Idaho § 63-4008

Title 63REVENUE AND TAXATION

Ch. 40TAXPAYERS’ BILL OF RIGHTS

This text of Idaho § 63-4008 (RECORDING OF INTERVIEWS) 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 § 63-4008 (2026).

Text

(1)Any officer or employee of the tax commission in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer’s own expense and with the taxpayer’s own equipment.

(2)An officer or employee of the tax commission may record any interview described in subsection (1) of this section if such officer or employee:

(a)Informs the taxpayer of such recording prior to the interview; and

(b)Upon request of the taxpayer, provides the taxpayer with a transcript or copy of such recording but only if the taxpayer provides reimbursement for the cost of the transcription and reproduction of such transcript or copy.

(3)The pr

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(1) Any officer or employee of the tax commission in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer’s own expense and with the taxpayer’s own equipment.
(2) An officer or employee of the tax commission may record any interview described in subsection (1) of this section if such officer or employee:
(a) Informs the taxpayer of such recording prior to the interview; and
(b) Upon request of the taxpayer, provides the taxpayer with a transcript or copy of such recording but only if the taxpayer provides reimbursement for the cost of the transcription and reproduction of such transcript or copy.
(3) The provisions of this section shall not apply to criminal investigations or investigations relating to the integrity of any officer or employee of the tax commission.