179.9 Investigations by commission.
The commission shall have the power to cause its authorized agents to enter upon the premises of any person charged by this chapter or by agreement with the commission with the collection of the excise tax imposed by this chapter, and to cause to be examined by any such agent any books, records, documents, or other instruments bearing upon the amount of such tax collected or to be collected by such person; provided that the commission has reasonable ground to believe that all the tax herein levied has not been collected, or if it has not been fully accounted for as herein provided.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §179.9]
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.