Idaho Admin. Code r. 35.01.06.017 - RECORDS REQUIRED
Sections 63-3622, 63-3624, 67-4711, 67-4718, 67-4917C, Idaho Code Any person that provides accommodations subject to the accommodations tax will maintain the records required in IDAPA 35.01.02.111, and the records and exemption certificates required in IDAPA 35.01.06.016 necessary to document exemptions from the accommodations tax. These records are to be maintained for a period of four (4) years and are subject to audit by the Commission or, Auditorium and Community Center Districts organized under chapter 49, title 67, Idaho Code. (3-31-22)
Notes
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