22-1205. ADMINISTRATION AND ENFORCEMENT OF ACT. The administration of this act shall be vested in the Idaho potato commission which shall have power to prescribe and enforce suitable and reasonable rules for the enforcement of the provisions thereof, and shall administer the taxes levied and imposed by this act. Said commission shall have power to cause its duly authorized agent or representative to enter upon the premises of any grower, dealer and/or handler of potatoes, and to examine or cause to be examined by any such agent or representative any of the following items: any books, papers, records, ledgers, purchase journals, sales journals, electronically and/or magnetically recorded data, computers and computer records or memoranda bearing on the amount of taxes payable or the correct usage of any Idaho trade or certification mark, and to secure all other information directly or indirectly concerned in the enforcement of this act.
History:
[22-1205, added 1939, ch. 172, sec. 5, p. 312; am. 1957, ch. 274, sec. 3, p. 632; am. 1969, ch. 213, sec. 4, p. 614; am. 1998, ch. 25, sec. 1, p. 140.]
Structure Idaho Code
Title 22 - AGRICULTURE AND HORTICULTURE
Chapter 12 - POTATO COMMISSION
Section 22-1201 - LEGISLATIVE INTENT.
Section 22-1202 - POTATO COMMISSION CREATED.
Section 22-1203 - EXECUTIVE OFFICE.
Section 22-1204 - DEFINITIONS.
Section 22-1205 - ADMINISTRATION AND ENFORCEMENT OF ACT.
Section 22-1206 - PENALTY FOR TAX DEFAULTS.
Section 22-1207 - POWERS AND DUTIES OF COMMISSION.
Section 22-1208 - COMMODITY FACTS AND BENEFITS — PROMOTION.
Section 22-1209 - DEPOSIT AND DISBURSEMENT OF FUNDS.
Section 22-1210 - LIMIT ON STATE LIABILITY — COMPENSATION AND EXPENSES.
Section 22-1211A - REFERENDUM OF CONTINUANCE OF ADDITIONAL TAX.
Section 22-1212 - DEALERS’ RECORDS — TAX RETURNS.
Section 22-1213 - PENALTY FOR VIOLATIONS.