Terms Used In Iowa Code 181.8

  • Executive committee: means the executive committee of the association as created in section 181. See Iowa Code 181.1
  • Records: means books, papers, documents, accounts, agreements, memoranda, electronic records of accounts, or correspondence relating to a matter regulated under this chapter. See Iowa Code 181.1
  • 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
  • State assessment: means an excise tax on the sale of cattle imposed pursuant to this chapter. See Iowa Code 181.1
 The executive committee may authorize its agents to enter at a reasonable time upon the premises of any purchaser charged by this chapter with remitting the state assessment to the executive committee, and to examine records and other instruments relating to the collection of the state assessment. However, the executive committee must first have reasonable grounds to believe that the state assessment has not been remitted or fully accounted for.