63-1707. EXAMINATION OF RECORDS. In order to properly administer the provisions of this chapter, the state tax commission shall have the right at reasonable times to examine the books, accounts and records of the landowner, timber owner or forest products owner at the time of severance or harvest, or party utilizing the logs or other forest products at the time of severance or harvest as necessary to verify the reports required under the provisions of this chapter and shall have the right to examine the source land.
History:
[63-1707, added 1982, ch. 123, sec. 5, p. 355.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS
Section 63-1701 - DEFINITIONS.
Section 63-1702 - LANDS OF LESS THAN FIVE ACRES.
Section 63-1703 - CERTAIN FOREST LANDS TO BE DESIGNATED FOR TAXATION BY OWNER — LIMITATIONS.
Section 63-1704 - LARGE-SIZE FOREST TRACTS.
Section 63-1705 - TAXATION OF FOREST LANDS UNDER THE PRODUCTIVITY OPTION.
Section 63-1705A - CLASSIFICATION OF FOREST LANDS.
Section 63-1706 - YIELD TAX ON APPLICABLE FOREST PRODUCTS.