2005 Idaho Code - 63-4008 — RECORDING OF INTERVIEWS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 40
                          TAXPAYERS' BILL OF RIGHTS
    63-4008.  RECORDING OF INTERVIEWS. (1) Any officer or employee of the tax
commission in connection with any in-person interview with any taxpayer
relating to the determination or collection of any tax shall, upon advance
request of such taxpayer, allow the taxpayer to make an audio recording of
such interview at the taxpayer's own expense and with the taxpayer's own
equipment.
    (2)  An officer or employee of the tax commission may record any interview
described in subsection (1) of this section if such officer or employee:
    (a)  Informs the taxpayer of such recording prior to the interview; and
    (b)  Upon request of the taxpayer, provides the taxpayer with a transcript
    or copy of such recording but only if the taxpayer provides reimbursement
    for the cost of the transcription and reproduction of such transcript or
    copy.
    (3)  The provisions of this section shall not apply to criminal
investigations or investigations relating to the integrity of any officer or
employee of the tax commission.