450.67  Inspection of books, records, etc.

The director of revenue and finance may also inspect and examine the books, records, and accounts of any person, firm, or corporation, including the stock transfer books of any corporation, for the purpose of acquiring any information deemed necessary or desirable by the director for the proper enforcement of the inheritance tax laws of this state, and the collection of the full amount of the tax which may be due to the state thereunder.

Section History: Early form

  [C24, 27, 31, 35, 39, § 7372; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 450.67]

Internal References

  Referred to in § 450.68


Previous Section 450.66

Next Section 450.68


Return To Home index


© 2001 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: Mon Jan 22 17:13:42 CST 2001
URL: /DOCS/IACODE/2001/450/67.html
jhf