US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 38
                             BOARD OF TAX APPEALS
    63-3808.  ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS. The board shall
adopt and publish such rules and regulations as may be necessary to carry out
its duties and amplify the procedural structure set out in this act and
chapter 52, title 67, Idaho Code.
    The board and each member shall have power to issue subpoenas requiring
the attendance of witnesses and the production of documentary evidence in the
like manner and to the same extent as courts of record. The process issued
shall extend to all parts of the state and may be served by any person
authorized to serve process of courts of record. The subpoena shall state the
name of the board, the title of the action, and shall command each person to
whom it is directed to attend and give testimony and produce the books,
papers, documents, or tangible things designated therein at the time and place
therein specified.
    Each witness who shall appear by order of the board or a member shall
receive for his attendance the same fees and mileage allowed by law to a
witness in civil cases in the district court, which amount shall be paid by
the party at whose request such witness was subpoenaed. If any witness shall
fail to properly respond to a subpoena, the board may petition the district
court in and for the county in which the proceeding is pending setting forth
the issuance of the subpoena, its proper service and the basis upon which the
board alleges that the witness failed to respond. The court shall enter an
order directing the witness to appear before the court at a time and place
fixed by the court, not less than five (5) days from the service of such order
on the witness, to show cause why he has not attended and testified or
produced the documentary evidence before the board. If it shall appear to the
court that the subpoena was regularly issued by the board or a member and
regularly served, the court shall thereupon enter an order that the witness
appear before the board at the time and place fixed in the order to testify or
produce the required documentary evidence, and upon failure to obey that
order, the witness shall be dealt with for contempt of court.