179.9 - INVESTIGATIONS BY COMMISSION.
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. Section History: Early Form
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 179.9]