Every retailer required or authorized to collect taxes imposed by this chapter and every person using in this state tangible personal property shall keep such records, receipts, invoices, and other pertinent papers as the director shall require, in such form as the director shall require. The director or any duly authorized agent of the department may examine the books, papers, records, and equipment of any person either selling tangible personal property or liable for the tax imposed by this chapter, and investigate the character of the business of any such person in order to verify the accuracy of any return made, or if no return was made by such person, ascertain and determine the amount due under the provisions of this chapter. Any such books, papers, and records shall be made available within this state for such examination upon reasonable notice when the director shall deem it advisable and shall so order. The preceding requirements shall likewise apply to users and persons rendering, furnishing, or performing service enumerated in section 422.43.
[C39, § 6943.121; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.21]
Iowa General Assembly
Search: Iowa Code 1995
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