179.6 Records of producers, first purchasers.
Every producer shipping milk to a first purchaser outside of Iowa who is not by agreement with the commission collecting the tax imposed by this chapter, and every first purchaser within the state, and every producer distributing milk directly to the consumer, shall keep a complete and accurate record of all milk produced or purchased by the person during the period for which an excise tax levy is imposed under this chapter. The records shall be in the form and contain the information prescribed by the commission, shall be preserved by the person charged with their making for a period of two years, and shall be offered or submitted for inspection at any time upon written or oral request by the commission or its duly authorized agent or employee.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §179.6]
85 Acts, ch 126, §12; 86 Acts, ch 1238, §8
Structure Iowa Code
Chapter 179 - DAIRY INDUSTRY COMMISSION
Section 179.2 - Commission created — suspension during national order — reactivation.
Section 179.3 - Powers and duties.
Section 179.4 - Expenditure of funds.
Section 179.5 - Excise tax — administration of moneys — appropriation.
Section 179.5A - Right to refund not subject to legal process or transfer.
Section 179.6 - Records of producers, first purchasers.
Section 179.7 - Returns filed with commission.
Section 179.8 - Payment of expenses — limitation.