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House Journal: Page 1729: Tuesday, April 29, 1997

Page  11

 1   adding the following new subsection:
 2     NEW SUBSECTION.  7.  Notwithstanding subsection 3,
 3   the director shall provide state tax returns and
 4   return information in response to a subpoena issued by
 5   the court pursuant to rule of criminal procedure 5
 6   commanding the appearance before the attorney general
 7   or an assistant attorney general if the subpoena is
 8   accompanied by affidavits from such person and from a
 9   sworn peace officer member of the department of public
10   safety affirming that the information is necessary for
11   the investigation of a felony violation of chapter 124
12   or chapter 706B.  The affidavits accompanying the
13   subpoenas and the information provided by the director
14   shall remain a confidential record which may be
15   disseminated only to a prosecutor or peace officer
16   involved in the investigation, or to the taxpayer who
17   filed the information and to the court in connection
18   with the filing of criminal charges or institution of
19   a forfeiture action.  A person who knowingly files a
20   false affidavit with the director to secure
21   information or who divulges information received under
22   this subsection in a manner prohibited by this
23   subsection commits a serious misdemeanor.
24     Sec. 24.  Section 423.1, subsection 8, Code 1997,
25   is amended to read as follows:
26     8.  "Retailer maintaining a place of business in
27   this state" or any like term includes any retailer
28   having or maintaining within this state, directly or
29   by a subsidiary, an office, distribution house, sales
30   house, warehouse, or other place of business, or any
31   agent representative operating within this state
under
32   the authority of the retailer or its subsidiary,
33   irrespective of whether such that place of business
or
34   agent representative is located here permanently or
35   temporarily, or whether the retailer or subsidiary is
36   admitted to do business within this state pursuant to
37   chapter 490.
38     Sec. 25.  Section 423.25, Code 1997, is amended to
39   read as follows:
40     423.25  TAXATION IN ANOTHER STATE.
41     If any person who causes tangible personal property
42   to be brought into this state or who uses in this
43   state services enumerated in section 422.43 has
44   already paid a tax in another state in respect to the
45   sale or use of the property or the performance of the
46   service, or an occupation tax in respect to the
47   property or service, in an amount less than the tax
48   imposed by this title, the provisions of this title
49   shall apply, but at a rate measured by the difference
50   only between the rate fixed in this title and the rate

Iowa General Assembly

Index: House Journal (77th General Assembly: Session 1)

© 1997 Cornell College and League of Women Voters of Iowa

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