2005 Idaho Code - 63-3062 — PRODUCTION OF BOOKS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3062.  PRODUCTION OF BOOKS. 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.