123.138  Books of account required.

Each class "A" or special class "A" permittee shall keep proper books of account and records showing the amount of beer sold by the permittee, and these books of account shall be at all times open to inspection by the administrator and to other persons pursuant to section 123.30, subsection 1. Each class "B" and class "C" permittee shall keep proper books of account and records showing each purchase of beer made by the permittee, and the date and the amount of each purchase and the name of the person from whom each purchase was made, which books of account and records shall be open to inspection pursuant to section 123.30, subsection 1, during normal business hours of the permittee.

Section History: Early form

  [C35, § 1921-f120; C39, § 1921.122; C46, 50, 54, 58, 62, 66, 71, § 124.27; C73, 75, 77, 79, 81, § 123.138]

Section History: Recent form

  88 Acts, ch 1241, § 21; 89 Acts, ch 221, § 9


Previous Section 123.137

Next Section 123.139


Return To Home index


© 1999 Cornell College and League of Women Voters of Iowa


Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Thu Mar 18 15:00:31 CST 1999
URL: /DOCS/IACODE/1999/123/138.html
jhf