Idaho § 63-4008 - Recording of interviews
Full text of Idaho Idaho Statutes § 63-4008 — Recording of interviews, with citation guidance and answers to common questions.
§ 63-4008. Recording of interviews
(1) Any officer or employee of the tax commission in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer’s own expense and with the taxpayer’s own equipment.
(2) An officer or employee of the tax commission may record any interview described in subsection (1) of this section if such officer or employee:
(a) Informs the taxpayer of such recording prior to the interview; and
(b) Upon request of the taxpayer, provides the taxpayer with a transcript or copy of such recording but only if the taxpayer provides reimbursement for the cost of the transcription and reproduction of such transcript or copy.
(3) The provisions of this section shall not apply to criminal investigations or investigations relating to the integrity of any officer or employee of the tax commission.
[63-4008, added 1993, ch. 94, sec. 14, p. 243.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-4008
What does Idaho Statutes § 63-4008 cover?
Section 63-4008 ("Recording of interviews") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-4008?
A common citation format is "Idaho Statutes § 63-4008" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-4008 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.