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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3071

Destruction of old returns

Official textlegislature.idaho.govlast amended
63-3071.  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.
Amendment history

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

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In this chapter (40 sections)
  1. 63-3058 · Exempt property
  2. 63-3059 · Levy or distraint warrant
  3. 63-3060 · Proceedings on levy or distraint
  4. 63-3060A · continuous execution on INDIVIDUAL earnings
  5. 63-3061 · Successive seizures
  6. 63-3061A · Notice of levy and distraint
  7. 63-3062 · Production of books
  8. 63-3063 · Collection by distraint not exclusive
  9. 63-3064 · Other remedies preserved
  10. 63-3065 · Jeopardy assessments
  11. 63-3065A · Jurisdiction over nonresidents
  12. 63-3066 · Legal adviser
  13. 63-3067 · Revenue received — State refund account
  14. 63-3067A · income tax refund or payment Designation by individuals to…
  15. 63-3067B · Sunsetting designations
  16. 63-3067D · designation by taxpayer — opportunity scholarship
  17. 63-3068 · Period of limitations for issuing a notice of deficiency and…
  18. 63-3069 · Notice of adjustment of federal or state tax liability
  19. 63-3069A · Special statute of limitations
  20. 63-3070 · Partnership income — Federal adjustments
  21. 63-3071 · Destruction of old returns
  22. 63-3072 · Credits and refunds
  23. 63-3073 · Interest on refunds and credits
  24. 63-3074 · Actions against state of Idaho
  25. 63-3075 · Penalties
  26. 63-3076 · Penalty for divulging information
  27. 63-3077 · Information furnished to certain officials
  28. 63-3077A · Agreements for exchange of information and joint…
  29. 63-3077B · Agreements for exchange of information with industrial…
  30. 63-3077C · Agreement for exchange of information with department of…
  31. 63-3077D · Agreement for collection of tax
  32. 63-3077E · Agreements for exchange of information with the state…
  33. 63-3077F · Information furnished to certain individuals
  34. 63-3077G · Agreement for exchange of information with the Idaho…
  35. 63-3077H · Agreement for exchange of information with the Idaho…
  36. 63-3078 · Failure to collect and pay over tax, or attempt to evade of…
  37. 63-3079 · Franchise tax not repealed
  38. 63-3080 · Not a property tax
  39. 63-3082 · Additional tax required when filing income tax return
  40. 63-3083 · "Person" defined
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