Iowa Code 179.6 – Records of producers, first purchasers
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Terms Used In Iowa Code 179.6
- commission: shall mean the Iowa dairy industry commission. See Iowa Code 179.1
- First purchaser: means a person who buys milk from a producer and resells that milk or products made from the milk to another person. See Iowa Code 179.1
- person: shall mean individuals, corporations, partnerships, trusts, associations, cooperatives, and any and all other business units. See Iowa Code 179.1
- Producer: means a person who produces milk from cows and thereafter sells the same as milk. See Iowa Code 179.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
Every producer shipping milk to a first purchaser outside of Iowa who is not by agreement with the commission collecting the tax imposed by this chapter, and every first purchaser within the state, and every producer distributing milk directly to the consumer, shall keep a complete and accurate record of all milk produced or purchased by the person during the period for which an excise tax levy is imposed under this chapter. The records shall be in the form and contain the information prescribed by the commission, shall be preserved by the person charged with their making for a period of two years, and shall be offered or submitted for inspection at any time upon written or oral request by the commission or its duly authorized agent or employee.