IDAPA 35.01.05.320 — RECORDS RETENTION

Section 63-2429, Idaho Code
01.
Mandatory Records. Any person importing, manufacturing, refining, dealing in, transporting,
storing or selling any motor fuels in Idaho will keep such records, receipts, and invoices showing all purchases, sales,
receipts, or deliveries of motor fuels. Such records are maintained for at least three (3) years.
(7-1-25)
02.
Motor Fuels Subject to Use Tax. Any person who has purchased tax-exempt motor fuel and
subsequently uses the fuel in a taxable manner, will maintain records to establish the tax due.
(7-1-25)
03.
Original Invoice Retention. The original invoices, mandated by Section 270 of these rules,
relating to refunds of motor fuels tax paid on certain fuel used off-road, will be retained for the greater of either three
(3) years or the time during which the taxpayer's Idaho income tax return is subject to adjustment by either the Tax
Commission or by voluntary action of the taxpayer.
(7-1-25)