2005 Idaho Code - 63-3042 — EXAMINATION OF BOOKS AND WITNESSES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3042.  EXAMINATION OF BOOKS AND WITNESSES. For the purpose of
ascertaining the correctness of any return, making a return where none has
been made, determining the liability of any person for any tax payable under
this act or the liability at law or in equity of any person in respect to any
tax provided in this act or collecting any such liability, the state tax
commission or its duly authorized deputy is authorized--
    (a)  To examine any books, papers, records, or other data which may be
relevant or material to such inquiry;
    (b)  To summon the person liable for tax or required to perform the act,
or any officer or employee of such person, or any person having possession,
custody or care of books of account containing entries relating to the
business of the person liable for tax or  required to perform the act, or any
other person the commission or its deputy may deem proper, to appear before
the commission or its delegate at a time and place named in the summons and to
produce such books, papers, records or other data and/or give such testimony,
under oath, as may be relevant or material to such inquiry; and taxpayers
whose pertinent records are kept outside of the state must bring such records
to Idaho for examination by the state tax commission upon request by it or a
deputy, or, by agreement with the state tax commission, permit an auditor
designated by the state tax commission to visit the place where the records
are kept and there audit such records; and
    (c)  To take such testimony of the person concerned or summoned, under
oath, as may be relevant or material to such inquiry.
    A summons issued under the provisions of this section may be served by the
state tax commission or its deputy or by any other person authorized to serve
process under the laws of this state by a copy delivered in and to a person to
whom it is directed; and the certificate of service signed by the person
serving the summons shall be evidence of the facts it states on the hearing of
an application for the enforcement of the summons. When the summons requires
the production of books, papers, records, or other data, it shall be
sufficient if such books, papers, records, or other data are described with
reasonable certainty.
    The time and place of examination pursuant to the provisions of this
section shall be such time and place as may be fixed by the state tax
commission or its deputy and as are reasonable under the circumstances,
provided that in the case of a summons the date fixed for appearance before
the state tax commission or its deputy shall not be less than twenty (20) days
from the time of service of the summons.
    No taxpayer shall be subjected to unreasonable or unnecessary examinations
or investigations.