2005 Idaho Code - 63-2429 — REQUIRED RECORDS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2429.  REQUIRED RECORDS. (1) Every distributor and every special fuels
dealer and every person reporting, manufacturing, refining, dealing,
transporting or storing gasoline, aircraft engine fuel or special fuels in
this state shall keep records, receipts, invoices and other pertinent records
as the commission may require. Records required and all other relevant books
and records shall be available for inspection by the commission at all times
during regular record keeper's business hours.
    (2)  Records required in subsection (1) of this section shall be kept for
a period of three (3) years from the date on which the distributor's report or
special fuels dealer's return to which they relate was required to be filed
with the commission.