Every common carrier in this state having custody of books or records showing the transportation of cigarettes both interstate and intrastate shall give and allow the department free access to such books and records.
[C39, § 1556.19; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.24]
C93, § 453A.24
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