1. The director may prescribe the forms necessary for the efficient administration of this division and may require uniform books and records to be used and kept by each permit holder as deemed necessary. The director may also require each permit holder to keep and retain in the director's possession evidence on prescribed forms of all transactions involving the purchase and sale of cigarettes or the purchase and use of stamps. The evidence shall be kept for a period of two years from the date of each transaction, for the inspection at all times by the department.
2. Where a state permit holder sells cigarettes at retail, the holder shall be required to issue an invoice to the holder's retail department for cigarettes to be sold at retail and such cigarette invoices shall be kept separate and apart.
3. The director may by regulation require every holder of a manufacturer's or state permit to make and deliver to the department on or before the tenth day of each month a report or reports for the preceding calendar month, upon a form or forms prescribed by the director, and may require that such reports shall be properly sworn to and executed by the permit holder or the holder's duly authorized representative.
4. Every permit holder shall, when requested by the department, make such additional reports as the department deems necessary and proper and shall at the request of the department furnish full and complete information pertaining to any transaction of the permit holder involving the purchase or sale or use of cigarettes or purchase of cigarette stamps.
5. Every person engaged in the business of selling cigarettes in interstate commerce only, who has, by furnishing the bond required in section 453A.14, been permitted to set aside or store cigarettes in this state for the conduct of such interstate business without the stamps affixed thereto, shall be required to keep such records and make such reports to the department as are required by the department.
6. If any distributor or other person fails or refuses to pay any tax, penalties, or cost of audit hereinafter provided, and it becomes necessary to bring suit or to intervene in any manner for the establishment or collection of said claims, in any judicial proceedings, any report filed in the office of the director by such distributor or other person, or the distributor's or person's representative, or a copy thereof, certified to by the director, showing the number of cigarettes sold by such distributor or the distributor's representative, upon which such tax, penalty or cost of audit has not been paid, or any audit made by the department from the books or records of said distributor or other person when signed and sworn to by the agent of the department making the audit as being made from the records of said distributor or person from or to whom such distributor or other person has bought, received, or delivered cigarettes, whether from a transportation company or otherwise, such report or audit shall be admissible in evidence in such proceedings and shall be prima facie evidence of the contents thereof; provided, however, that the incorrectness of said report or audit may be shown.
[C27, 31, 35, § 1570-b1, -b2; C39, § 1556.10; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.15]
C93, § 453A.15
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