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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3062

Production of books

Official textlegislature.idaho.govlast amended
63-3062.  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.
Amendment 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.

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In this chapter (40 sections)
  1. 63-3045A · Assessment of tax
  2. 63-3045B · Final decisions of the commission
  3. 63-3046 · Penalties and additions to the tax in case of deficiency
  4. 63-3046A · Interest on underpayment of estimated tax
  5. 63-3046B · Failure to file partnership return
  6. 63-3047 · Compromised cases
  7. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  8. 63-3049 · Judicial review
  9. 63-3050 · Action to collect unpaid tax or deficiency
  10. 63-3050A · Relief from joint and several liability on joint return
  11. 63-3051 · Property subject to lien
  12. 63-3055 · Release or subordination of income tax lien
  13. 63-3056 · Action to enforce lien
  14. 63-3057 · Distraint on personal property
  15. 63-3058 · Exempt property
  16. 63-3059 · Levy or distraint warrant
  17. 63-3060 · Proceedings on levy or distraint
  18. 63-3060A · continuous execution on INDIVIDUAL earnings
  19. 63-3061 · Successive seizures
  20. 63-3061A · Notice of levy and distraint
  21. 63-3062 · Production of books
  22. 63-3063 · Collection by distraint not exclusive
  23. 63-3064 · Other remedies preserved
  24. 63-3065 · Jeopardy assessments
  25. 63-3065A · Jurisdiction over nonresidents
  26. 63-3066 · Legal adviser
  27. 63-3067 · Revenue received — State refund account
  28. 63-3067A · income tax refund or payment Designation by individuals to…
  29. 63-3067B · Sunsetting designations
  30. 63-3067D · designation by taxpayer — opportunity scholarship
  31. 63-3068 · Period of limitations for issuing a notice of deficiency and…
  32. 63-3069 · Notice of adjustment of federal or state tax liability
  33. 63-3069A · Special statute of limitations
  34. 63-3070 · Partnership income — Federal adjustments
  35. 63-3071 · Destruction of old returns
  36. 63-3072 · Credits and refunds
  37. 63-3073 · Interest on refunds and credits
  38. 63-3074 · Actions against state of Idaho
  39. 63-3075 · Penalties
  40. 63-3076 · Penalty for divulging information
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