63-3062. Production of books. All persons, and officers of companies or corporations, are required on demand of a sheriff or agent of the state tax commission, about to distrain, or having distrained on any property or rights of property, to exhibit all books containing evidence or statements relating to the subject of distraint, or the property or rights of property liable to distraint for the tax due.
Production of books
Idaho Code § 63-3062 — under INCOME TAX.
Idaho Code § 63-3062