Iowa Code 182.20 – Examination of records
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Terms Used In Iowa Code 182.20
- Board: means the Iowa grain indemnity fund board created in section 203D. See Iowa Code 203D.1
- Board: means the Iowa sheep and wool promotion board established pursuant to section 182. See Iowa Code 182.1
- person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
- Secretary: means the secretary of agriculture. See Iowa Code 182.1
- Subpoena: A command to a witness to appear and give testimony.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
Persons subject to this chapter shall furnish on forms provided by the board information needed to enable the board to effectuate the policies of this chapter. For the purpose of ascertaining the correctness of a report made to the board under this chapter, the secretary may examine books, papers, records, copies of tax returns not confidential by law, and accounts, which are in the control of any person. The secretary may hold hearings, take testimony, administer oaths, subpoena witnesses, and issue subpoenas in connection with the administration of this chapter.