22-2922. DEALERS’ RECORDS — TAX RETURNS. Every dealer or handler shall keep a complete and accurate record of all beans handled by him in the primary channels of trade, such record to be in such form as the commission shall by regulation or rule prescribe. Such records shall be preserved by such dealer or handler for a period of two (2) years and shall be open to inspection at any time upon written or oral request or demand by the commission or its duly authorized agent or employee. Every dealer or handler shall at such times as the commission may by rule or regulation require file with the commission a return under oath on forms to be prescribed and furnished by the commission, stating the quantity of beans handled by such dealer or handler in the primary channels of trade during the period or periods of time prescribed by the commission, and containing such further information as the commission may require.
History:
[22-2922, added 1957, ch. 94, sec. 12, p. 158.]
Structure Idaho Code
Title 22 - AGRICULTURE AND HORTICULTURE
Chapter 29 - BEANS — PROMOTION OF INDUSTRY
Section 22-2905 - THE REGENTS OF THE UNIVERSITY OF IDAHO — POWERS AND DUTIES.
Section 22-2906 - COOPERATION WITH OTHER AGENCIES.
Section 22-2911 - DECLARATION OF POLICY.
Section 22-2912 - BEAN COMMISSION CREATED.
Section 22-2913 - EXECUTIVE OFFICE.
Section 22-2914 - DEFINITIONS.
Section 22-2915 - ADMINISTRATION AND ENFORCEMENT OF ACT.
Section 22-2916 - PENALTY FOR TAX DEFAULTS.
Section 22-2917 - POWERS AND DUTIES OF COMMISSION.
Section 22-2918 - ADVERTISING, PUBLICITY AND SALES PROMOTION.
Section 22-2919 - DEPOSIT AND DISBURSEMENT OF FUNDS.
Section 22-2920 - USES FOR MONEYS.