Terms Used In Idaho Code 63-1707

  • Forest: means forest land and the timber thereon. See Idaho Code 63-1701
  • Forest products: means any forest crop harvested from forest land. See Idaho Code 63-1701
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
  • Timber: means wood growth, of any species and of any size, standing or down on privately owned lands. See Idaho Code 63-1701
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.