182.20 - EXAMINATION OF RECORDS.
182.20 EXAMINATION OF RECORDS.
Persons subject to this chapter shall furnish on forms provided by
the board information needed to enable the board to effectuate the
policies of this chapter. For the purpose of ascertaining the
correctness of a report made to the board under this chapter, the
secretary may examine books, papers, records, copies of tax returns
not confidential by law, and accounts, which are in the control of
any person. The secretary may hold hearings, take testimony,
administer oaths, subpoena witnesses, and issue subpoenas in
connection with the administration of this chapter. Section History: Recent Form
85 Acts, ch 207, §20