Section 49-439, Idaho Code
Records Required For IRP. Registrants must keep records to verify the accuracy of any IRP application submitted to the Idaho Transportation Department. Registrants must keep the records required by Rule 420 of these rules for all IRP registered vehicles. Also, registrants must keep individual vehicle records by registered fleet for each application reporting period of July 1st through June 30th.
Idaho Admin. Code r. 35.01.05.421