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Every dealer must have three lists available for inspection by any peace officer, employee of the Iowa DOT, or county treasurer. A current written record of all salespeople acting on its behalf. Iowa Administrative Code §761–425.40(1) A current …

Accounting Audit Reports Permanently Accounts Receivable or Payable Ledger 8 years Bank Statements and Reconciliations 5 years Cancelled Checks — Payroll and General 5 years Cancelled Checks — For Purchase of Assets 5 years after asset disposition Capitol …