REVENUE AND TAXATION
63-3071. Destruction of old returns. After the expiration of the period of limitations fixed in section 63-3068, Idaho Code, the state tax commission may destroy old returns unless an earlier destruction is authorized in section 63-218, Idaho Code.
[63-3071, added 1959, ch. 299, sec. 71, p. 613; am. 2008, ch. 5, sec. 2, p. 7.]
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