§ 179.6 — Records of producers, first purchasers

Iowa § 179.6

• Jurisdiction: Iowa
• Title V: AGRICULTURE
• Ch. 179: DAIRY INDUSTRY COMMISSION

Text

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.

Legislative History

[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §179.6]