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