TITLE 63

REVENUE AND TAXATION

CHAPTER 17

TAXATION OF FOREST LANDS AND FOREST PRODUCTS

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.]