556.23 Examination of records.
The treasurer of state may at reasonable times and upon reasonable notice examine the records of any person if the treasurer of state has reason to believe that the person has failed to report property that should have been reported pursuant to this chapter. If an examination of the records of a person results in the disclosure of property reportable and deliverable under this chapter, the treasurer of state may assess the cost of the examination against the holder at a rate not to exceed one hundred dollars a day for each examiner, but in no case may the charges exceed the value of the property found to be reportable and deliverable.
[C71, 73, 75, 77, 79, 81, §556.23]
84 Acts, ch 1295, §22
Structure Iowa Code
Chapter 556 - DISPOSITION OF UNCLAIMED PROPERTY
Section 556.1 - Definitions and use of terms.
Section 556.2 - Property held by banking or financial organizations or by business associations.
Section 556.2A - Traveler’s checks and money orders.
Section 556.2C - Outstanding state warrants.
Section 556.3 - Unclaimed funds held by life insurance corporations.
Section 556.3A - Unclaimed demutualization proceeds held by insurance companies.
Section 556.4 - Deposits and refunds held by utilities.
Section 556.5 - Stocks and other intangible interests in business associations.
Section 556.7 - Property held by fiduciaries.
Section 556.8 - Property held by state courts and public officers and agencies — abandonment.
Section 556.9 - Miscellaneous personal property held for another person — wages — gift certificates.
Section 556.9A - Out-of-state property issued within the state.
Section 556.9B - United States savings bonds — escheatment procedures.
Section 556.11 - Report of abandoned property.
Section 556.12 - Notice and publication of lists of abandoned property.
Section 556.13 - Payment or delivery of abandoned property.
Section 556.14 - Relief from liability by payment or delivery.
Section 556.15 - Income accruing after payment or delivery.
Section 556.16 - Periods of limitation not a bar.
Section 556.17 - Sale of abandoned property.
Section 556.18 - Deposit of funds.
Section 556.19 - Claim for abandoned property paid or delivered.
Section 556.20 - Determination of claims.
Section 556.21 - Judicial action upon determinations.
Section 556.22 - Elections by the treasurer of state.
Section 556.23 - Examination of records.
Section 556.24 - Proceeding to compel delivery of abandoned property.
Section 556.24A - Public records.
Section 556.25 - Interest and penalties.
Section 556.27 - Effect of laws of other states.
Section 556.28 - Interstate agreements and cooperation.