179.6 - RECORDS OF PRODUCERS, FIRST PURCHASERS.
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. Section History: Early Form
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 179.6] Section History: Recent Form
85 Acts, ch 126, §12; 86 Acts, ch 1238, § 8