The executive committee shall have power to authorize its agents to enter at a reasonable time upon the premises of any purchaser charged by this chapter with remitting to the committee the excise tax, and to cause to be examined by such agent or agents, all books, records, documents, and other instruments bearing upon the amount of such excise tax; provided, however, that the executive committee must first have reasonable grounds to believe that all such excise taxes have not been remitted or fully accounted for, as herein provided.
The executive committee is authorized to enter into arrangements with persons purchasing cattle and veal calves for slaughter outside of Iowa on the basis provided in section 181.9, for remitting the excise tax by such buyers.
[C71, 73, 75, 77, 79, 81, § 181.8]
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