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IOWA STATUTES AND CODES

123.185 - RECORDS REQUIRED.

123.185 RECORDS REQUIRED. Each class "A" wine permittee shall keep books of account and records showing each sale of wine, which shall be at all times open to inspection by the administrator and pursuant to section 123.30, subsection 1. Each class "B" wine permittee shall keep proper books of account and records showing each purchase of wine and the date and the amount of each purchase and the name of the person from whom each purchase was made, which shall be open to inspection pursuant to section 123.30, subsection 1, during normal business hours of the permittee.          Section History: Recent Form 85 Acts, ch 32, §76; 88 Acts, ch 1241, §26

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