184A.14 - EXAMINATION OF BOOKS.
184A.14 EXAMINATION OF BOOKS.
Any person subject to the provisions of this chapter shall
furnish, on forms provided by the council, information required by
the council to effectuate the provisions of this chapter. In order
to administer this chapter, the council may examine books, papers,
records, copies of tax returns, accounts, correspondence, contracts,
or other documents and memoranda that it deems relevant which are in
the control of a person subject to this chapter and which are not
otherwise confidential as provided by law. The council may hold
hearings, take testimony, administer oaths, subpoena witnesses, and
issue subpoenas duces tecum in connection with the administration of
this section. Section History: Early Form
[C73, 75, 77, 79, 81, § 184A.14] Section History: Recent Form
99 Acts, ch 158, §12, 18, 19