The department of revenue and finance or the state department of transportation, whichever is applicable, is hereby given the authority within the time prescribed for keeping records (1) to examine, during the usual business hours of the day, the records, books, papers, receipts, invoices, storage tanks, and any other equipment of (a) any distributor, dealer, purchaser, or common, contract or other carrier, pertaining to motor fuel received, used, sold, delivered, or otherwise disposed of, or (b) of any special fuel dealer, special fuel user or person supplying special fuel to any dealer or user of special fuel and (c) of any interstate operator of motor vehicles to verify the truth and accuracy of any statement, report or return, or to ascertain whether or not the taxes imposed by this chapter have been paid; (d) any person selling fuel oil that can be used for highway use; and (2) to examine the records, books, papers, receipts, and invoices of any distributor, special fuel dealer or special fuel user to determine financial responsibility for the payment of the taxes imposed by this chapter.
If any person within the purview of this section shall refuse access to pertinent records, books, papers, receipts, invoices, storage tanks or any other equipment, then the appropriate state agency shall certify the names and facts to any court of competent jurisdiction, and the said court shall enter such order in the premises as the enforcement of this chapter and justice shall require.
[C27, 31, § 5093-a6; C35, § 5093-f26, -f29; C39, § 5093.26, 5093.29; C46, 50, 54, § 324.47, 324.52; C58, 62, 66, § 324.61; C71, 73, 75, 77, 79, 81, § 324.62]
C93, § 452A.62
Iowa General Assembly
Search: Iowa Code 1995
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