Idaho Code § 22-2915

The commission shall prescribe and enforce suitable and reasonable regulations to enforce the provisions of this act, and shall administer the taxes levied and imposed by this act. The commission may at any time send its duly authorized agent or representative to enter upon the premises of any grower, dealer and/or handler of beans, to examine or cause to be examined any books, papers, records or memoranda concerning taxes payable under this act, and to secure other information either directly or indirectly involved in the enforcement of this act.