COMPILED CODE - Iowa Legislature - State of Iowa

§§ 4743-4743-al.
322
INHERITANCE TAX. Tit. XIV, Ch. 21.
SEC. 4743. Treasurer to enforce collection of delinquent taxes.
1 It shall be the duty of the treasurer of state to enforce the col-
2 lection of the delinquent mheritance tax, and the provisions of law
3 with reference thereto.
[38 G. A., ch. 300, § 1 ; 39 G. A., ch. 209, § 58.]
NOTE: The word "collateral" preceding the word "inheritance" has been
stricken out of the above section because 39 G. A., ch. 38, broadens out the inheritance
law so as to include direct as well as collateral inheritances.
SEC. 4743-al. Independent investigation by treasurer of state.
1 The treasurer of state is hereby authorized and empowered to
2 issue a citation to any person whom he may believe or have reason to
3 believe has any knowledge or information concerning any property
4 which he believes or has reason to believe has been transferred by any
5 person and as to which there is or may be a tax due to the state under
6 the provisions of the inheritance tax laws of this state, and by such
7 citation require such person to appear before him or any one designated
8 by him at the county seat of the county where said person resides and
9 at a time to be designated in such citation, and testify under oath
10 as to any fact or information within his knowledge touching the quan-
11 tity, value and description of any such property and the disposition
12 thereof which may have been made by any person, and to produce and
13 submit to the inspection of the treasurer of state, any books, records,
14 accounts or documents in the possession of or under the control of any
15 person so cited.
16 The treasurer of state shall also have the power to inspect and
17 examine the books, records and accounts of any person, firm or cor-
18 poration, including the stock transfer books of any corporation, for
19 the purpose of acquiring any information deemed necessary or desir-
20 able by him for the proper enforcement of the inheritance tax laws of
21 this state, and the collection of the full amount of the tax which may
22 be due to the state thereunder.
23 Any and all information acquired by the treasurer of state under
24 and by virtue of the means and methods provided for by this section
25 shall be deemed and held by him as confidential and shall not be dis-
26 closed by him except so far as the same may be necessary for the en-
27 forcement and collection of the inheritance tax provided for by the
28 laws of this state.
29 Refusal of any person to attend before the treasurer of state in
30 obédience to any such citation, or to testify, or produce any books,
31 accounts, records or documents in his possession or under his control
32 and submit the same to inspection of the treasurer of state when so
33 required, may, upon application of the treasurer of state, be punished
34 by any district court in the same manner as if the proceedings were
35 pending in such court.
36 Witnesses so cited before the treasurer of state, and any sheriff
37 or other officer serving such citation shall receive the same fees as are
38 allowed in civil actions ; to be paid upon the certificate of the treasurer
39 of state and audited by the board of audit, out of funds not otherwise.
40 appropriated.
[39 G. A., ch. 38, § 15.]