Current through P.L. 171-2024
Section 15-15-12-35 - Maintaining records and supplying information by first purchaser; audit by council; qualifications of auditor(a) A first purchaser shall keep detailed records of all assessments collected and remitted under this chapter for at least three (3) years.(b) Upon request, a first purchaser shall supply the council with any information from records kept under subsection (a).(c) The council may periodically audit a first purchaser's checkoff assessment and remittance records kept under subsection (a). An audit must be conducted by: (1) a qualified public accountant of the council's choosing; or(2) an auditor who is familiar with the:(D) handling; of agricultural commodities.
The costs of the audit shall be paid by the council.
Pre-2008 Recodification Citation: 15-4-10-27.
As added by P.L. 2-2008, SEC.6. Amended by P.L. 148-2009, SEC.9.