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