183A.12 - EXAMINATION OF BOOKS.
183A.12 EXAMINATION OF BOOKS.
Persons subject to this chapter and first purchasers shall furnish
any information needed to enable the council and secretary to carry
out the provisions of this chapter. For the purpose of ascertaining
the correctness of any information given to the council or the
secretary under this chapter, the secretary may examine books,
papers, records, copies of tax returns, accounts, correspondence,
contracts, or other documents and memoranda the secretary deems
relevant which are in the control of any person and which are not
otherwise confidential as provided by law. The secretary may hold
hearings, take testimony, administer oaths, subpoena witnesses, and
issue subpoenas duces tecum in connection with the administration of
this chapter. Section History: Recent Form
85 Acts, ch 199, §12