Idaho Code § 22-1205
The administration of this act shall be vested in the Idaho potato commission which shall have power to prescribe and enforce suitable and reasonable rules for the enforcement of the provisions thereof, and shall administer the taxes levied and imposed by this act. Said commission shall have power to cause its duly authorized agent or representative to enter upon the premises of any grower, dealer and/or handler of potatoes, and to examine or cause to be examined by any such agent or representative any of the following items: any books, papers, records, ledgers, purchase journals, sales journals, electronically and/or magnetically recorded data, computers and computer records or memoranda bearing on the amount of taxes payable or the correct usage of any Idaho trade or certification mark, and to secure all other information directly or indirectly concerned in the enforcement of this act.
Idaho Code § 22-1205