2005 Idaho Code - 63-3071 — DESTRUCTION OF OLD RETURNS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3071.  DESTRUCTION OF OLD RETURNS. After the expiration of the period
of limitations fixed in section 63-3068[, Idaho Code], the state tax
commission may destroy old returns.